UI flow for filing issues for code and TODOs comments

How might we make it easy to track existing code annotations as issues.

It should hook into code comment TODOs, which are frictionless and contextual way devs collaborate, leave breadcrumbs for their future self, or track their work for a task.

• Codelens or refactoring entry for TODO-like comments.
• Creating todo's could add a task to the PR description, or a follow up issue.
• Optionally show the comment gutter via some UI trigger.

Related extensions on todos are endless, but these add the issue aspects (there might be more):

• https://github.com/stateful/vscode-issue-explorer lets users create issues with multiple code references, skipping the TODO comment alltogether.
• https://height.app/code-to-task lets users move todo comments into tasks and changes the todo to an issue reference.

Filing this to not forget and for others to add thoughts and improve.