I think that's a case for "NOTE", which has the semantics of "this is something unusual and significant to pay attention to".
Edit: BTW, my specific disagreement is with using "TODO" to mean different things. I'm otherwise completely on board with the kinds of comments you're asking people to write, even if I'd label them differently. When I'm trying to understand new code, much of the effort is in trying to figure out why the author chose the approach they did. Why'd they do this instead of the more usual approach? Did they understand the tradeoffs, or just find things on Stack Overflow or ChatGPT? Did they take this edge case into consideration? Seeing their thinking is vastly more useful than
// Add two numbers
three = one + two
// If the user triple-clicks this button, the click handler errors because [xyz]
then it’s less clear at a glance that this behavior is undesirable. Is this a bug, or is it supposed to be this way? “TODO” is a quick marker that (to me) means “here’s something that is not ideal and may be worth keeping in mind if you are working on this code”.
If you or your reviewers know that it’s not OK for the fix to never be implemented, then of course, track it somewhere where it will get done. My experience is that discouraging TODO comments leads to less-documented code, not better code.