The number of people I know who honor TODOs is pretty slim, but I find it does in fact help if you get people to stick their initials next to it. Over enough refactors a TODO can lose its meaning and author.

TODO (DKH) - This should handle negative numbers

can be helpful later if there's nothing in the requirements about negative numbers. Why do we need to handle negative numbers? Is it for some mystery feature? Performance? Security? What? Why?

'DKH' might recall what they were thinking if you prompt them.

We see what we want to see, and a TODO when we are in a hurry probably won't trigger much guilt or associated motivation to do something about it. Or at least, not as much as if we see our own initials in the TODO.

(Also handy when prepping a commit, since you might have left breadcrumbs in case you get interrupted, and then forget one or two of the tasks you still had outstanding afterward)