moveNotes.xsl

<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
 xmlns:xs="http://www.w3.org/2001/XMLSchema" xpath-default-namespace="http://www.tei-c.org/ns/1.0"
 exclude-result-prefixes="xs" version="2.0">

 <xsl:variable name="textId">
  <xsl:value-of select="TEI/@xml:id"/>
 </xsl:variable>

 <xsl:template match="body//note">
  <xsl:variable name="noteNum">
   <xsl:value-of select="count(preceding::note) + 1"/>
  </xsl:variable>
  <ref xmlns="http://www.tei-c.org/ns/1.0" target="{concat('#',$textId,'_N',$noteNum)}"/>
 </xsl:template>

 <!-- caution! if a text already has a back, this won't work! -->
 
 <xsl:template match="text[not(back)]">
  <text xmlns="http://www.tei-c.org/ns/1.0">
   <xsl:apply-templates/>
   <back xmlns="http://www.tei-c.org/ns/1.0">
    <div type="notes">
     <xsl:for-each select="body//note">
      <note>
       <xsl:attribute name="xml:id">
        <xsl:value-of select="concat($textId, '_N', position())"/>
       </xsl:attribute>
       <xsl:value-of select="."/>
      </note>
      <xsl:text>
</xsl:text>
     </xsl:for-each>
    </div>
   </back>
  </text>
 </xsl:template>


 <!-- Basically, an identity transform -->
 <xsl:template match="/ | @* | node()">
  <xsl:copy>
   <xsl:apply-templates select="@* | node()"/>
  </xsl:copy>
 </xsl:template>


</xsl:stylesheet>