When the file is next edited by the next individual. They don't need to be tracked

> When the file is next edited by the next individual.

That usually means you add a separate goal and focus to your ticket to be committed inan unrelated issue, which in some projects is frowned upon as it avoids tracking, context, or auditing.

...which is happily used by millions (billions if you include android) getting their work (and play) done in the meantime.

> Sure, and then you end up with linux.

You mean the most successful software project in the history of mankind?

Every codebase is like this because it's cheap to open tickets and pepper the codebase with TODOs but orders of magnitude more expensive time-wise to actually do the work. The method of storing the information and prioritizing the work is irrelevant. You simply don't have enough bandwidth to do it all and some of it simply isn't materially important enough to ever get prioritized.