[malkosta]

If it's not intended to be done, then you are using the wrong name. Don't call it `TODO`.

[indoordin0saur]

Sometimes "TODO" means something you would do if you had infinite time, refactor the code completely or something that will likely need to be revisited in the future but currently adds no value to implement.

[malkosta]

TODO is a pretty clear name. If it's not to be done, then it should be just a regular comment, no need to tag as TODO.