I dragged both folders from user library unto a external drive to back them up:
group.com.apple.notes.import from in the user library
You can create a test user using these folders into that user library and all will reappear (but not in another user) they are signed.
The reason I had to do this was to fix sync issues, so after I made a backup I went too the system prefs, Apple ID account, chose Manage (iCloud storage) and erased all the notes across all devices.
After dragging back the two folders into the user library everything went back to normal and started syncing again. It was the only way.
You also need a good wifi connection and internet plan for this if you have tons of gigs of notes with photos, videos etc, I have 82GB: Notes replaced the rest for me.