I asked the question to Kobo Customer Care directly
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Does it support footnotes? I mean when you have a note on a page, you can click on it and go directly to it and come back the same way or not?
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and here is their reply
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The footnotes support is something we are beginning to introduce, the footnotes are being supported on our ipad/iphone app and it is something that is being looked at.
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You can interpret it as it's coming but when... no real clue.
We'll have to see this directly in store I guess.
If the footnotes really matters for you (it does for me), you can try to pick up some Sony model.