[RFC] Triage 68 TODO comments into issues or resolve them

## Problem

68 files contain TODO comments and 6 contain FIXMEs in production code. These represent acknowledged technical debt that is not being tracked formally. TODOs become invisible over time and rarely get addressed.

## Proposed Fix

1. Scan all TODO/FIXME comments
2. For each, determine one of:
- **Resolve**: The TODO is trivial — just do it
- **Issue**: Create a tracked GitHub issue and replace the TODO with a reference
- **Remove**: The TODO is stale or no longer relevant
3. Add a lint rule to prevent new uncommented TODOs (require issue reference format like `TODO(#1234)`)

## Migration Plan

- Single audit PR to categorize all TODOs
- Follow-up PRs to resolve trivial ones
- Lint rule added last

## Testing Strategy

- Lint rule catches future violations

┆Issue is synchronized with this [Notion page](https://www.notion.so/Issue-11088-RFC-Triage-68-TODO-comments-into-issues-or-resolve-them-33e6d73d365081c081eac34ee54d0043) by [Unito](https://www.unito.io)