Unless you are testing PS, or a pay-per-return user, that is.
I see you are listed as an employee. However, when I test transferring from 2018 to 2019, the notes do indeed transfer. In fact, when you transfer you can do either a "Complete Transfer" or JUST the notes.
Does anyone know when you might want to transfer only the notes? The only time I can think of is perhaps if the preparer were to use the notes for a checklist for a certain situation (i.e. anytime a family comes in with a dependent as a new student, you could import generic student notes into a current file as a reminder for pages or sections to address). But that is the only situation I can come up with.
But the other question I have related to this thread is: Can someone (other than Alee-W, who doesn't seem to know the software) confirm that notes are NOT transmitted to the IRS with an electronically filed return unless the box is checked?