How would that be discovered? If I inline a TODO comment calling out some tech-debt that I (we, our team) had to take on, then in the future when the next person touches that logic they will see that comment and might address it. If it's in a commit message it might as well be invisible.
Discovered by the rest of your org? I don't see how a TODO in the code is more visible than a git commit message. In fact, at least it's possible that non-devs may still be able to see the git commit messages in a feed or have read access to repos.
`git blame` is to answer the question "who did this, when and why?", where the who and when are automatic and the "why" is a responsibility of the committer (and reviewers).
Instead of relying on people actively checking the git-blame for all of the code they're reading, why not just put a clearly obvious comment within the code itself?
What I take issue with is low quality writing. TODOs are a low quality comment. Commit messages that only tell "what" and not "why" are also low quality. Generally just not having a clean history to look at is bad project management.
