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Hello Christopher Pradhan, thanks for posting this in our community. I'm sorry to hear you're experiencing this issue. Moving your OneNote notebook to a new account should be simple, and I understand how frustrating it can be when things don’t work as expected—especially with such a large and important file.
Since OneDrive is showing the message, “This section needs to be converted. Open this notebook section as a local file in the OneNote for Windows desktop app,”
try use the OneNote Desktop (Office version) to open the files locally. You can do this by launching OneNote Desktop, going to File, selecting Open, then Browse, and navigating to the folder where your .one files are stored.
I recommend using the Office version of OneNote Desktop, as it's more suitable for importing and converting local notebooks. If you don’t have it installed, you can download it from https://www.onenote.com/download. This version offers better compatibility with older .one files, which the OneNote app from the Microsoft Store (OneNote for Windows 10) may not fully support.
Kind regards,
John Oli