I've been taught to keep these out of production code. If your code fails in a way that gets you in a lawsuit you won't want to be explaining what that "TODO: looks like a xxx here" means to the judge.
Maybe if you're coding the algorithm for when to deploy airbags or something similarly life-protecting - but many of us are just coding todo list web sites and the next social media app.
As much of a rule-follower as I am... I think that if I always had to code for the eventual lawsuit, I'd quit coding.
