When you add an IMAP-based email account (including MobileMe and Gmail) to iPhone 4, in addition to the previous options you now get a toggle for "Sync Notes".
Notes syncing was famously listed as an iPhone 1.0 feature but then mysteriously vanished only to return in iPhone 3.0 as an iTunes-limited option (i.e., not push or over-the-air).
Apple's desktop Mail client includes special folders that serve as repositories for notes, so perhaps this is now (finally) being echoed on the iPhone.
Whether or not this gets tied in to the actual Notes app remains unknown (it doesn't seem to right now, but it may just not be working yet). It also doesn't seem to be an option for Exchange accounts (yet?).
If you discover anything else about iPhone 4 Notes sync, let us know!
[Thanks anon for the tip!]
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Rene Ritchie is one of the most respected Apple analysts in the business, reaching a combined audience of over 40 million readers a month. His YouTube channel, Vector, has over 90 thousand subscribers and 14 million views and his podcasts, including Debug, have been downloaded over 20 million times. He also regularly co-hosts MacBreak Weekly for the TWiT network and co-hosted CES Live! and Talk Mobile. Based in Montreal, Rene is a former director of product marketing, web developer, and graphic designer. He's authored several books and appeared on numerous television and radio segments to discuss Apple and the technology industry. When not working, he likes to cook, grapple, and spend time with his friends and family.