OneNote's tab/section structure was just nested folders (I only used up until OneNote 2013) … so you could just cut and paste the folder structure into Obsidian.

The NN and editing toolbar is a good idea.

If you use folder notes and if you put a .base file this this one in every folder note than every folder will have a tab like link to all the notes in that folder.

onenotetabs.base file

filters:
and:
- file.inFolder(this.file.folder)
views:
- type: cards
name: Table
order:
- [file.name](http://file.name/)
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