Agreed.

By the way, Visual Studio supports a configurable list of such markers for the "Task List":

First, I thought about a context menu entry "mark as hack" on each file in window "Files". After setting, the file will get a special icon. On stage or commit, the user wil get a message with the list of these files.

But, I find the idea with markers in code (TODO, DEBUG, HACK) also good. One disadvantage - some people have a lot of such markers in code, also in commited code. So it could be annoying.