Modern speech to text is, for me, extremely accurate. You also have the original audio and can rerun things as and when technology improves.
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.