A Text File... No, really, a simple text file is imo the best way to take notes, you can open it on any computer, it's fully FOSS, you can sync it in 100 different ways
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I use logseq and notesnook.
You might want to explain the features of OneNote, particularly the exact ones that you want. I get the impression that most people don't know its organization structure.
My short input: it's not just note taking. It's has a tiered level of organization for the notes to categorize and quickly move about. The example I read was like it's set up like you have multiple binders, with dividers in each, and pages (notes) within those. The page is very open ended, you can add text boxes in any spot, mixed with pics in any spot.
I was asking a similar question a few months ago, and my search turned up Joplin. It's a free, open source app that works across multiple platforms and can sync data through a cloud service, either through Joplin's own cloud storage or through a third-party cloud storage like Dropbox.
Siyuan is probably the most advanced note taking app out there right now. Affine.pro is also a good one Appflowy is also good. All are FOSS.
Siyuan looks too good to be true.