That issue has just been automatically closed by /e/ robot, because it ‘has not shown any activity for a while’. I tested in v1-12.3, and it is still not possible to use Notes without an account. I added a comment to the defect, but I could not reopen it - it seems no longer have permission to reopen this defect.
If you look at the comments to this epic, it looks like it won’t be done for a while, because the upstream Notes app requires NextCloud sync app to be installed, whereas /e/'s forked app uses /e/'s Account Manager which is in turn forked from the upstream DAVx5 application.
So I don’t think this problem will ever be fixed in /e/OS - if you want to use a Notes app without an /e/ or NextCloud account, then you’ll have to use a different app, at least for the foreseeable future.
And I wish /e/ would be up-front about stuff like this: if they’re not going to fix an issue, then they should say so, and mark the issue as ‘Won’t fix’ before closing, rather than letting it be closed automatically and hoping nobody will notice 