As a proponent of "TODOs should always point to a concrete issue", you have 3 ways to resolve a TODO before merging:
1. Just file the issue. If it's something you should actually do, you can take 20 seconds to write it down and track it.
2. Just do it. If it seems like too small of a thing to file an issue for, fix it before you commit it.
3. Turn it into a comment. If it's not worth fixing and not worth tracking, but you want to remember it, that's a fine thing for a regular code comment.
1. Just file the issue. If it's something you should actually do, you can take 20 seconds to write it down and track it. 2. Just do it. If it seems like too small of a thing to file an issue for, fix it before you commit it. 3. Turn it into a comment. If it's not worth fixing and not worth tracking, but you want to remember it, that's a fine thing for a regular code comment.
Eat your broccoli. Track your todos.