> All those issues have already been solved with a simple ticket system (github issues, JIRA tickets etc'). Why reinvent the wheel? What is the benefit here?
The #TODO comments live close to the code. If it gets updated (whether that's an actual fix for the tech debt while working in the area, or removing code altogether due to refactoring, there's no guarantee that the ticket will get updated - and then you spend time trying to figure out which actual tech debt tickets are up to date or not.
It also means that they're easily discoverable - you can stumble on one while working on something, without having to hunt through Jira for what to fix. You're also likely to understand how to fix it without having to come up to speed, since you're already working in that code.
The #TODO comments live close to the code. If it gets updated (whether that's an actual fix for the tech debt while working in the area, or removing code altogether due to refactoring, there's no guarantee that the ticket will get updated - and then you spend time trying to figure out which actual tech debt tickets are up to date or not.
It also means that they're easily discoverable - you can stumble on one while working on something, without having to hunt through Jira for what to fix. You're also likely to understand how to fix it without having to come up to speed, since you're already working in that code.