I had to laugh out loud because I have the exact same files (IDEAS and TODO, both uppercase) sitting in each of my projects as well as my homedir. On a more serious note, I can relate to a lot of the points the article makes about accumulating idea debt. I'm not sure yet whether it is holding me back, since I now have this huge list of things I might want to do, or whether it's giving me the opportunity to make a note of something and move on with daily business for the time being.