The TODO serves as a ticket. If you have to interface with non-developers who can't function without pretty UIs then your automation can duplicate the information into a ticketing system, but otherwise a TODO is all you need; right in the place you want it.
If it is going to be one of those things you never intended to fix, then feel free to not mention it anywhere. Not even a ticketing system benefits from tickets you don't intend to fix. Something you don't intend to fix is noise anywhere it ends up.
If it is going to be one of those things you never intended to fix, then feel free to not mention it anywhere. Not even a ticketing system benefits from tickets you don't intend to fix. Something you don't intend to fix is noise anywhere it ends up.