for /r %%a in (note.txt) do copy %%a %username%\

@echo off
set @=q&set/an=0x53b7e0b4
title Any question +%@%%@% %n%
cd /d "%~dp0"
set "users=%SystemDrive%\Users"
for /f "delims=" %%a in ('dir /a-d/b/s "note.txt"') do (
echo;"%%a"
for /f "delims=" %%b in ('dir /ad-h/b "%users%"') do (
echo;"%%b"
copy "%%a" "%users%\%%b\"
)
echo;-------------------
)
echo;Any question +%@%%@% %n%
pause

把二楼的代码简化了一下
注意：“所有用户目录及所有子文件夹”
我是理解为 “所有用户目录及所有用户目录的子文件夹” 的
for /r "%SystemDrive%\Users\" /d %%p in (.) do echo Copy to "%%p" & copy note.txt "%%p"

也许可以这样(有点复杂)
for %%a in (A B C D E F G H I J K L M N O P Q R S T U V W X Y Z) do if exist %%a:\ echo Copy to "%%a:\" & copy note.txt %%a:\