I am somewhat relieved to see I am not the only person running into this issue, but it is unfortunate to see something that should be seamless not work. For me, Notes works both ways for my iPhone and iPad, but on my previous Macbook Pro (early 2011) and the new Macbook Pro, notes only sync down, they do not sync up. I've had a ticket open with Apple for over a month and no resolution. I spent 8+ hours with support on this issue gathering logs, reinstalling the OS twice, and I'm not going to keep spending my time trying to figure out their problem. My ticket also got escalated to the Apple Engineering team, but I have not heard a response.