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A file system called Resilient File System (ReFS) dates back to the days of Windows 8. Compared to New Technology File System (NTFS), it provides greater fault tolerance, higher performance, and support for disks up to 35 petabytes (NTFS supports up to 256 terabytes). By the way, in client versions of Windows, ReFS support was removed in 2017, so the file system was only available in Windows Server, Windows 10 Enterprise and Windows 10 Pro for Workstations.
However, the development of ReFS has continued all these years, and now it seems that Microsoft intends to return file system support to client versions of Windows 11. Moreover, from now on, the operating system can be installed on a partition formatted in ReFS. Initially, this scenario was not supported. An updated bootx64.efi with support for booting from ReFS appeared in Windows Server 2022.
There has not yet been an official announcement of ReFS support in Windows 11 client versions, but there is a hidden option in Windows 11 Insider Build 25281 for the Dev channel that is responsible for this feature. Enthusiasts managed to activate it and successfully install the operating system on the ReFS partition. It is currently not possible to convert the NTFS file system to ReFS.
The development of innovation continues, so in some cases there are critical failures in the operation of the operating system. We strongly recommend that you wait for official announcements from Microsoft and experiment with the transition to ReFS only in a virtual machine.