I couldn't disagree more. TODO is basically an action list you search with grep. When I'm looking for things that could be done, the last thing I want to do is to have to mentally filter out the things that aren't actionable. That just makes the process use a lot more mental energy than necessary. It also leads to unproductive conversations like "we have 147 TODOs, but 18 of them actually need doing at some point, which is an improvement from last month's 123 TODOs with 22 real ones".

No, please, do not do this. As notes, those are wonderful things to add. They're the sort of comments I want to see in the code I'm reading! Keep them! But don't label them as TODOs, for the same reasons that you wouldn't use Reminders as your combined actions and notes app.

Edit: In addition to the mental energy, your brain eventually gives up and becomes blind to them. Then you tend not to see them at all, even the actionable ones, unless you step back and dedicate even more mental energy to mindfully going through them one at a time to give them a fair reassessment. This gives me more ADHD-fueled anxiety than I can describe.