Interesting perspective. I don't per se disagree, but my gut feeling (that is, I have no idea if I'm right) is that the farther away from the source code those

Interesting perspective. I don't per se disagree, but my gut feeling (that is, I have no idea if I'm right) is that the farther away from the source code those notes get the less likely they'll ever get looked at much less addressed. I think your view requires more discipline, which, of course, is what we should be striving for.