Most of the time it's not possible to trust items you add to the backlog related to tech debt will actually get done.

Why make lists that will never be completed?

Or put another way, there is no pain that can't be avoided by ignoring the backlog.

You can only ignore these TODOs until your build fails, then you have to reflect on whether to do them, push them into the future, or delete them.

I think this works because it really makes backlog grooming a group activity where everyone is involved, so everyone feels they have a say in setting priority.