During a Sandbox refresh in NetSuite, the goal is to create a testing environment that closely mirrors the production environment. This includes copying over data that is critical for testing purposes, such as System Notes on records. System Notes are vital as they track changes made to records, including who made the change and when. This information can be crucial for testing processes, workflows, and audit trails in the Sandbox environment. Token-based Authentication (TBA) settings (Option A), user passwords (Option B), and SAML configuration (Option C) are typically not copied over during a Sandbox refresh for security reasons. These elements contain sensitive information and configurations that are specific to the production environment's security infrastructure. By not copying over these specific settings, NetSuite ensures that the Sandbox remains a secure and isolated environment for testing, separate from the production environment's security mechanisms.References: NetSuite Documentation on Sandbox Refresh Process.