The content of TODO and tmac/TODO was last touched over ten years ago. Last year, Werner wrote (http://lists.gnu.org/archive/html/groff/2013-11/msg00105.html) that the top-level TODO was obsolete. Is the best approach to delete the file, or replace its content with a pointer to the bug tracker?
I can't determine the relevance of items in tmac/TODO, but the fact that not one of its items mentions which tmac file it refers to says that at the very least, its information isn't complete enough to be all that useful to anyone other than its author.