[josephlord]

It is absolutely your choice to have issues or not and as you describe the current project status it is almost certainly the right choice for the moment.

If you intend to the issues up when you reach another state (e.g. widely usable) then indicating that the not accepting issues is a temporary state would be good. I completely understand not wanting issues raised when you already have dozens of things that you know that you need to do already.

From a user point of view the issues list is something I often look at before even using a project to see the activity, scale of the current problems people are having. I also find it a useful source of answers/workarounds. That doesn't mean that you can't be decisive about what issues you choose to work on (from a user perspective a clear response of "no time to work on this issue, send a PR if you sort it" is better than silence).