After reading the title, I actually expected the code would do the opposite: remove the TODO because nobody found it to be the right time to address it over the specified period and they probably never will.
There is also the use case of when you can't do something because you're dependent on something else, for example you might have a workaround due to a issue in one of your dependencies. Once that's resolves, you can update to the newer version of that library, and remove your workaround.