Thanks for the constructive replies.
Here’s the use-case: I’m an audio mixer (though similar workflows apply to video editors); I’ll be working on a project with multiple songs/cues. As an example, I’ll get revision notes in emails from maybe 4 different people with maybe 10 or 20 revisions/comments per song/cue, and then might get a second set of revision notes a couple days later from some of those people. I need to pull those notes into a punch list per song/cue that I can then go through and address - Yes, I could create a ‘super-item’ for each person or date as a sub heading under each song/cue but it’s very clumsy and confusing. It’s much better for me to see all the items for a single song/cue listed under that heading but have each revision note tagged with date received and commenter.