To open .one backup files in OneNote for Mac, you need to be on at least OneNote version 16.69 (earlier versions may also work, but it's verified on this version and above). Then:
In OneNote, open OneNote Preferences
Select Backups
Open Backup Folder
Create a new folder inside the "Backup" folder
Copy your .one file(s) (or subfolders with .one files) into this folder
In OneNote, go to the menubar and select File ->Open Backup
In the file selection window that pops up:
Choose "Other locations" -> Backups
Choose the .one file you want to import
You should then see "Open Sections"
Right click on the section page
Select Copy Selection to …
Choose your actual notebook