When creating a new To Do, there are several fields/options which have default behaviours or content which cannot be changed, and these need preferences to change defaults.
1. the default option is "Include in Overdue To Do Notifications" (checked). A preference is needed for this to be unchecked for a new To Do, because it's very annoying if you prefer not to track tasks this way to have to uncheck it each time, or have numerous notifications if you omit to uncheck it.
2. The Due Date field is filled by default. If you prefer not to have due dates on your To Dos, you must delete this each time. It would be better to have a preference setting for this, or have a button to fill the field with a default value.
