The general stringparam author-tools may be set to yes to activate special handling of the <todo> element, the @provisional attribute of an <xref> element, and notation and index entries. The LaTeX-specific stringparam latex.draft set to yes will automatically activate the previous features, in addition to a few others appropriate to the printed page. We have an XSL stylesheet that dumps every <todo> and every @provisional attribute to the screen as a simply-formatted text report, but it is not public now.
The intent here is to make a rough draft, for an author or collaborator only, reporting as much as possible that is incomplete, pending or hidden in the usual output. But none of this is carefully supported. Requests for improvements, and overall comments, from working authors are invited. They will help to make this feature more useful for everybody.