I believe this is due to how IDEs have introduced useful features to elevate things like specific comment structures like TODO into something "official" and recognized and reported on.
So things like a quick "let's improve this part later, but this is fine for now" become items that are highlighted as not "DONE" and then are seen as eyesores or unprioritized tickets, which leaves a bad feeling for devs.
While I think these features of automatically tracking TODOs can have their uses, like most things if they become metrics they start to lose their value. Sometimes it's better to just have a keyword you can easily grep for when you do find some time, having these results show up as cases against your abilities to finish the work is unhelpful, but that's what the manager and maybe coworkers see, unfortunately.
So things like a quick "let's improve this part later, but this is fine for now" become items that are highlighted as not "DONE" and then are seen as eyesores or unprioritized tickets, which leaves a bad feeling for devs.
While I think these features of automatically tracking TODOs can have their uses, like most things if they become metrics they start to lose their value. Sometimes it's better to just have a keyword you can easily grep for when you do find some time, having these results show up as cases against your abilities to finish the work is unhelpful, but that's what the manager and maybe coworkers see, unfortunately.