I have seen the other questions but I am still not satisfied with the way this subject is covered.
I would like to extract a distiled list of things
In my opinion, TODO/TBD/FIXME etc. are ok to have in code which is currently being worked on, but when you see code which hasn't been touched in 5 years and is full of them, you realize that it's a pretty lousy way of making sure that things get fixed. In short, TODO notes in comments tend to stay there. Better to use a bugtracker if you have things which need to be fixed at some point.
Hudson (CI server) has a great plugin which scans for TODOs and notes how many there are in your code. You can even set thresholds causing the build to be classified as unstable if there are too many of them.
My favorite rule-of-thumb regarding comments is: if the code and the comments disagree, then both are likely incorrect