The problem is not in how these issues are recorded, but whether they will be acted upon. It is all very well to say just fix them immediately, but we all know that will sometimes (often?) lead to issues simply not being noted. Putting the issues elsewhere is no guarantee that they will be acted upon, and any rule you make to try to get them addressed, such as fix before check-in, will again lead to them not being recorded in the first place. In fact, if you find TODOs in code to be an irritant, perhaps that is the best place for them!