I would try to provide official transcriptions. I think that's what we do anyway since we have to translate from English to Finnish and Swedish to comply with the requirements.
I see value in compiling more accurate notes as well.
(I don't...it weirds me out and no student has asked me to allow one. I don't teach remote that often though, it might be different if I were a full remote prof.)
I don't teach anymore, but I wouldn't allow a student AI bot to record. I would, however, run my own transcription app and provide the transcript to students. So many students are not native English speakers and I myself rely on them because of hearing loss.