I find this topic way too vague to have any discussional value. You should combine
all your refactoring topics into one single topic with more than one OP sentence.
Technical debt is when you solve a problem by giving your future self a bigger problem. GM has had a lot of potential for this thanks to not requiring a lot of organization to get code to run, and two major breaking-changes transitions (GM8 --> GMS1, GMS1 --> GMS2) with lots of deprecation and major changes in what's the best approach to solve certain types of problems.
I'd ignore anything that doesn't create huge issues - tile_get_layer_find() compatibility scripts are GML loops over the entire tile array that are literally
millions of times slower in my Soulsvania engine's GMS2 version than the compiled GMS1 lookup function, and I had to deal with that by creating my own lookup table of all tile IDs (since they're all on a grid anyway) to get it to run properly. All d3d_model_add_* functions are likewise a ton slower because of creating a lot of temp resources instead of reusing them. Not sure if it qualifies as technical debt, but it definitely makes the project perform worse in the future, so I guess you should
deal with it.