I think the main thing is sometimes you want the signal that there is work to be done in the code. In that case even if you track it on JIRA, GH issues etc. you

I think the main thing is sometimes you want the signal that there is work to be done in the code. In that case even if you track it on JIRA, GH issues etc. you'd still want to link it. And a reference is a bet on continuity so without a description in the comment as well you might lose the meaning someday.