Err, 16 hours just to read. Then you still need to deal with the inaccuracies of speech to text.
Eventually, they’ll learn and speed will go up, but with this amount of work, work will be finished before they make up for the learning curve.
But overall, if I were suggest an ideal process: 1) transcribe notes w/ Whisper, 2) play back the media in VLC with the transcripts and correct the errors. T = 16 hours of proofing/correction + ~8 hours of headless transcription of *.wav before hand.
I’d be tempted to at least try breaking down the notes into one line long images (about a sentence) each and give it ago with Gemini. I haven’t tested their ocr, but even if it has errors, I bet you could just ask Gemini again to best fix the sentence.