I have seen this a lot in code, even vim marks it as a special case. #TODO and #FIXME are two other fix markers vim highlights but what does
#TODO
#FIXME
Probably it's for cases that you don't know how to handle. Check out this: List view of TODO/FIXME/XXX/HACK statements
alt text http://editra-plugins.googlecode.com/svn/wiki/images/commentbrowser/cb_screenshot.PNG