[CodeHealth] Fix the PRESUBMIT TODO warning (#28388)

Source code TODO warnings are being validated based on an upstream
expectation that doesn't match with our own bug tracking in Github. This
PR lifts the upstream check but changes the check to accommodate it to
our needs.

Resolves https://github.com/brave/brave-browser/issues/45054

PRESUBMIT.py

@@ -499,4 +499,37 @@ To remove unused imports: ./tools/android/checkstyle/remove_unused_imports.sh"""
         ret.append(output_api.PresubmitError(msg))
     return ret
 
+
+@chromium_presubmit_overrides.override_check(globals())
+def CheckTodoBugReferences(_original_check, input_api, output_api):
+    """Checks that bugs in TODOs use updated issue tracker IDs."""
+
+    files_to_skip = [
+        'PRESUBMIT_test.py', r"^third_party/rust/chromium_crates_io/vendor/.*"
+    ]
+
+    def _FilterFile(affected_file):
+        return input_api.FilterSourceFile(affected_file,
+                                          files_to_skip=files_to_skip)
+
+    # Check for bug link in TODO comments.
+    pattern = input_api.re.compile(r'.*\bTODO\([^\)0-9]*([0-9]+)\).*')
+    problems = []
+    for f in input_api.AffectedSourceFiles(_FilterFile):
+        for line_number, line in f.ChangedContents():
+            match = pattern.match(line)
+            if match and 'https://github.com/brave/brave-browser/issues' not in match.group(
+                    0):
+                problems.append(f"{f.LocalPath()}: {line_number}\n    {line}")
+
+    if problems:
+        return [
+            output_api.PresubmitPromptWarning(
+                'TODO comments must be accompanied with a valid brave-browser '
+                'issue. https://github.com/brave/brave-browser/issues',
+                problems)
+        ]
+    return []
+
+
 # DON'T ADD NEW CHECKS HERE, ADD THEM BEFORE FIRST inline_presubmit().