Anyways, I'd be happy with a structure like
- "NIT" that acts more like notes for correct implementations used for highlighting potentially better structures or optimization to consider farther down the line
- TODO for issues that can or will become issues later on, but are otherwise functional for prototyping purposes. I don't think every TODO needs to be corrected, but you should have a refactoring day every period where you address most of these TODOS.
- FIXME for critical or showstopper level issues, but you need to clock out for the day. There shouldn't be any FIXME in a stable branch of code. Arguably a FIXME shouldn't persist for more than a few commits.