In that case, if you do have corrupted TFS work items, you will most likely not notice that issue at all, nor will it affect the normal TFS operations.
When the Work Item Tracking Warehouse Sync job encounters one of those bad boys, it will stop processing at that point.
The following SQL statements summarize all the steps involved in identifying the corrupted TFS work item records along with their owners or the folks that created those work items.
Notice that the first line uses the Tfs_Default Collection database.
In fact, you can even go ahead and use the TFS API to query every single work item in your TFS work item tracking system, and it will still not show those bad work items.
However, corrupted TFS work items affect the TFS warehouse processing.