Often there are multiple folks working on a feature and even at a requirement/user story level, there could be multiple folks working. The ability to roll the combined efforts from 'to-do' to requirement and then to the feature (and include in the capacity report) will make the traceability complete.
There is so much more than developement in building a feature, but currently we only have the ability to track our developement resrouces time on delopment. That's where to-do's come in - we use to-dos to assign requirements and design tasks. These are analysts, BA's, etc. If I could estimate and track this work for these resources it would allow me to more effectively manage these phases of the release.
I second this! We have a diverse team that does a lot of "sub-story" work where if we could estimate the work in a to-do, we could potentially get a more accurate view of velocity.