This is handled with standard migration now when upgrading from OnPrem to cloud if you read the link below.

"Migrate record links and notes with cloud migration tooling" (had to remove the link but there is more informaion 2024wave2 relaesa plan)

But when you have a customer that are changing ERP to BC it's not possible to import notes and links without that a developer makes code for handling it.

We have a customer that comes from IFS and have almost 50 000 notes for Items that they wan't to add in BC and this is of cource not possible to handle manually so it would be great if there was a standard way of importing this to BC.