Sometimes I do this while writing, usually the idea is that I know that I will later want to create a note on the thing I’m linking to, but I haven’t finished writing the current note, or I don’t want to write the new note yet. However I want something to remind me and indicate that I was intending to make a note on that topic. My new notes are set to be created in a separate folder, so occasionally I just look through that folder and write up whatever is in there.
This works well for me because my use case is primarily writing up my maths notes. Usually I have some topic I want to write about, but there will be prerequisite topics that need to be introduced, so if I find myself referring to some topic I’ve yet to create a note on, that’s a good cue for me that I need to create such a note, but usually I do that after. It would be very difficult to keep track of all the topics I intended to make notes on without having the note exist in my incomplete folder, hence wanting the note to exist upon linking, without having to move to that linked note and interrupt my work flow for the note I’m currently working on