Structure should appear when the idea has earned structure, and the transition should preserve the material already created.
Ideas begin cheaper than chapters
A note can be vague, provisional and badly named. That is useful early. A manuscript section carries stronger expectations: position, current text, revision history and eventual output.
Conversion marks a change of maturity
When a note or group becomes stable enough, turning it into a real section says: this is no longer only thinking material; it now belongs to the manuscript.

The important part is continuity
The initial material follows the transition. The writer does not need to recreate the thought in another hierarchy and then remember which planning artifact can be deleted.
Note, planning card, or chapter? · Why project-aware nodes? · See the full workflow