Yeah, I do that. I use TODO instead of XXX as the comment flag, but it amounts to the same thing. I've also been known on many occasions, despite whatever shred of sanity I may possess, to hardcode filepaths (although, I usually at least put them in a lexical variable at the top of the file). The thing is, I know better. I know that most of my Perl code eventually ends up running on at least both *nix and Win32, but I continually leave myself this cleanup to do the first time I have to run any given program on the other system.
At least I've finally just about got myself
trained to use File::Spec::Functions::catfile instead
of hardcoding the directory separator.