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If someone appears not to understand pot/implied odds or position, that's worth noting. I like knowing who'll call a pot-sized bet for 1/3 of their stack OOP with a flush draw. If I see someone limp-folding a bunch when blinds are big I'll note that. If they vary their raise sizes directly according to their hand strength, that's always nice to know.

I so far haven't gotten all that much benefit from checking my notes on someone, but taking the notes makes me pay more attention to people.

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I'm very similar. I note everything that's easily exploitable: lack of understanding of pot odds, simple bet size tells, complete inability to drop a hand, fear of large bets. I play $5-$20, and I'm pretty sure that positional play is basically non-existent, so I think recording what hands players play in different position is just gonna give you weird, randomized information. If I think someone's actually a good player, I just tag them with "good" and don't make plays on them that I feel are only profitable against a donkish player.

I play mostly bodog, where there are a lot of regular low-stakes MTTers who absolutely suck, so these are very profitable for me. On stars and party, they can still be nice if that person follows you through the tourny.