What you want would require a third-party program. The notes would not be attached to the file or folder in the Finder. They would probably reside in a program, sort of like a database. Or exactly like a database.
Is there a way of attaching notes to folders and files? Those notes are like action taken on that folder ( or file).
example: file emailed to John Doe on dd.mm.yy
Attaching notes to folders/files through spotlight comments is limited, need a more than that if possible through 3rd party app?