You can just rename the existing custom fields so that they are both called "Review Notes" and haev them on the screen under the business & technical tabs respectively. The problem may be, how do you tell them apart. It's fine on the view/edit screens but when it comes to the issue navigator, they would look the same. You'd have to add a description so people could see which is which.
Not sure what you mean by keeping the same names in the backend. Even when you rename a field, it keeps the same ID.
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