Title is a little click-baity but I fully agree with the sentiment. Just minutes ago I had this experience where a #TODO marked out some extremely rare edge case to handle but one that I have never seen actually occur in the 2 years since I put it in there. Still it will be useful to others (and future me) when I look back at the code and wonder why something wasn't handled.

I also agree with users that sometimes these should just be comments. Really depends on your environment and since I work on a team of 2 who maintain my portion of the codebase I stick with using TODOs in this way (seomtimes).