The Soulmate::tokenURI function isn't implemented and returns an empty string. The Natspec comment indicates that it will be implemented after the audit. This can lead to error and/or unexpected behaviour.
Implementing a function after an audit can lead to several issue:
Introduction of New Vulnerabilities: any modification to the contract's code could introduce new vulnerabilities that were not present during the initial audit.
Invalidating Previous Audit Results: the audit report is only valid for the exact version of the code that was reviewed. Changes made after the audit invalidate the previous audit results, meaning the contract would need to be re-audited to ensure its security and correctness.
Compatibility Issues: changes to the contract could lead to compatibility issues with other parts of the ecosystem, such as front-end interfaces.
Manual review
Considering to audit the final version of the smart contract.
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