From the standard (emphasis mine):
The @todo
tag is used to indicate that an activity surrounding the associated "Structural Elements" must still occur. Each [@todo] tag MUST be accompanied by a description that communicates the intent of the original author; this could however be as short as providing an issue number.
The way I read this paragraph, there may be multiple @todo
tags (since the standard refers to "each" instead of "the" tag) and each tag represents a single incomplete behavior (since it reads "an activity", instead of "activities").
This, to me, makes the most sense, as each @todo
acts as an item in an overall check list. As you complete an item, you "check it off" by deleting the todo item. This would appear very clearly as a line delete in your version control diffs.
However, these are simply annotations, so you may choose of course to ram multiple tasks into one.