xxxnotes.sty

\ProvidesPackage{xxxnotes}[2013/12/19 v0.1 XXX macro]
\NeedsTeXFormat{LaTeX2e}

\newif\ifxxxnotes\xxxnotestrue
\newif\ifxxxwarn\xxxwarnfalse
\DeclareOption{draft}{\xxxnotestrue}
\DeclareOption{final}{\xxxnotesfalse\xxxwarntrue}
\ProcessOptions

\RequirePackage{xcolor}

\definecolor{xxxhigh}{rgb}{0.8,0,0}
\definecolor{xxxlow}{rgb}{0,0,0.8}

% There are two levels of XXX notes:
%
% Low-priority notes are things that are useful to keep track of, but
% don't necessarily need to be fixed.  These are things that can
% remain in a final copy.  This is a step above a TeX comment.
%
% High-priority notes are things that *must* be fixed, such as
% incomplete or incorrect text.  These are things that must not remain
% in a final copy and will produce warnings if they are.

\DeclareRobustCommand{\XXX}{\@ifnextchar!{\@@XXXhigh}{\@XXXlow}}
\def\@@XXXhigh!{\@XXXhigh}

\newcommand{\@XXXhigh}[2][]{%
  \@XXXformat{xxxhigh}{#1}{#2}%
  \ifxxxwarn%
  \PackageWarning{xxxnotes}{High-priority XXX note in final copy.}%
  \fi%
}
\newcommand{\@XXXlow}[2][]{\@XXXformat{xxxlow}{#1}{#2}}
\newcommand{\@XXXformat}[3]{%
  \ifxxxnotes%
    {\color{#1}XXX%
      \def\@temp{#2}%
      \ifx\@temp\@empty\else~(#2)\fi%
      \def\@temp{#3}%
      \ifx\@temp\@empty\else~#3\fi%
    }%
  \fi%
}

\endinput