This is a great example of a practice that is pragmatic and smooths the way for future polish if the software grows in usage by 100x, without investing a bunch

This is a great example of a practice that is pragmatic and smooths the way for future polish if the software grows in usage by 100x, without investing a bunch of effort now that won't make sense if it doesn't grow (and might stop you from doing the things that will enable it to grow.) If usage takes off by 100x, someday somebody will be tasked with clearing up errors in Sentry (or whatever) so bugs and regressions are easier to spot, and this comment will save them hours of debugging. However, I think using TODO to flag it is a poor choice. Good luck explaining to your teammates, "We use TODO to communicate that we aren't going to do something." I doubt you're going to get consistent adherence to such a counterintuitive convention. Instead, I would prefix the comment with "KNOWN ISSUE."