[stared]

I disagree.

In each practical project, there is an order of magnitude more things than you could do. One of the crucial job is to prioritize things well, knowing the context.

Regular tasks trackers put things outside of context. Low-priority things might go better in code. That is, you don't need to care about performance of a particular function as it does not matter. But when it starts to matter, and you see "TODO: cache results to speed up", you see an easy win.