I'd love to know if the Notes sync method is documented somewhere. I don't doubt that there are some good implementations, but...
Does it do offline sync with multiple users whose changes may have different priority?
How about if time isn't set properly between multiple devices?
How about a multi-way modify/delete/rename where two records are given identical keys on more than one system, then both systems are reconciled?
I really need to write up a "Sync Gauntlet of Pain" that shows how sync implementations are incapable of making correct decisions, as they just don't have enough information, and giving them more information may not help.