Yes, we are on our third ticketing system on our team with dead refs to old issues. PR without a commit documenting why you need a change does not normally get approved and helps a lot also at present and future review time. Lots of value for new devs to see how thinking went and why something exist and not something else etc.

Documenting it also forces people to think why they are adding a change in the first place. Code added without purpose becomes dead weight and tech debt.