ExFAT is only to handle larger partitions than FAT32. I only use it on SDcards/microSDcards like 256G on gadgets that require it, otherwise I use FAT32, NTFS or Ext4 depending on use. Historically NT didn't want to eject NTFS media. FAT32 and exFAT isn't reliable as there isn't journaling and it's more limited on filenames. Linux can manage NTFS, MacOS may need something added.
Ext4 should only be used with Linux or gadgets that specifically support it.
I only use exFAT on 256G SD card on camera and non-integrated 256G microSD cards on Android (i.e. you can read/write other than in original android device or swap to a different android phhone/tablet). I think on some gadgets more than 32G sdCard needs exFAT.
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