I have seen this a lot in code, even vim marks it as a special case. #TODO and #FIXME are two other fix markers vim highlights but what does #XXX mean?
XXX in a comment is usually a heads-up. It could be:
I've often preferred a more descriptive tag like FIXME or TODO or HACK. XXX is often used as a catch all for the above.
Searching for 'XXX' on the FreeBSD code cross reference is a good example of many of the uses. There are thousands...