Verdict: Partly
Partly. There is no OneNote program for Linux, but OneNote for the web opens all your existing notebooks free in a browser and syncs with the OneNote app on your phone.
Microsoft makes OneNote for Windows, Mac, iPhone, Android and the web. Linux is not on the list and never has been.
OneNote for the web is the practical answer. Sign in with your Microsoft account and every notebook you already have appears, with the same sections, pages and typed notes. Most people find it close enough for daily use. What you lose is the handwriting and drawing tools, local notebooks that are not stored in OneDrive, and the ability to work with no internet connection.
If you want notes that live on your own machine, Obsidian and Joplin are the two most common choices. Joplin can import a OneNote export and is the closer match if you like notebooks and sections. Obsidian is plainer and stores everything as ordinary text files you can read forever. For handwritten and annotated pages, Xournal++ is the tool that handles a stylus properly.
Your existing notebooks stay in OneDrive untouched. Nothing is deleted by moving to Linux, and you can keep using the browser version alongside anything new you try.
Notebooks, sub-notebooks and tags, with syncing to your own cloud storage. The nearest structure to OneNote.
Your files: Imports OneNote content by way of an Evernote-format export, which is fiddly. Typed notes survive, layout and ink usually do not.
Free for personal use and stores notes as plain text files on your drive. Better for long-term keeping than for scrapbook style pages.
Your files: No direct OneNote import. Copy and paste, or export pages to PDF first.
Only for the handwriting side. Good for marking up PDFs and taking notes with a stylus.
Your files: Opens and annotates PDFs. Does not read .one files.
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