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Recently, a hidden option was discovered in Windows 11 Insider Dev Builds that allows you to install the operating system on a ReFS partition. At that time, the installer could not format any partition in ReFS, so for experiments it was necessary to first create a partition with this file system.
Work on ReFS support continues, so it’s not surprising that as early as build 25284, another hidden option appeared. Once enabled, Windows Installer will be able to format any partitions to ReFS. It is currently not possible to convert the NTFS file system to ReFS.
Please note that installing Windows 11 on ReFS often ends with a critical failure 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.
Thank you colleagues for the information from the Winaero portal.