The application's user interface is more in line with the 'ribbon' UI used in the Windows versions of Office, and it may give us an idea of where Microsoft is headed with the next version of Office for Mac (the rumor mill says we'll see an update at some point this year). The new OneNote for Mac app is interesting both because the app has never been available in OS X before and because it has been a few years since the other Office for Mac applications-Word, Excel, PowerPoint, Outlook-have been updated.
The full Windows version of OneNote 2013 has also been released as a free download, and it includes all the features of the standard OneNote client that comes with Office 2013 for Windows. As predicted a week ago, Microsoft has just released a version of its OneNote client for OS X-it's currently a free download in the Mac App Store, and it's available for any Mac running OS X 10.9.