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The notes feature is one thing I never really used much in OO. I always feel like a note is something you can just as easily do with a sub-row. The subrow seems more flexible in the long term, for example if you happen to need to move/manipulate/break it into rows later, etc. I see their usefulness in OmniFocus where you want to append notes without create a new task, but in OO where there is no task-note differentiation I don't really get how it's useful.

But I'm curious about those of you who use the notes feature a lot. What is your 'system' for deciding when to use a note versus just creating a sub-row? Why do you choose to use a note rather than just creating a subrow?