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Linux can use NTFS, though whether that's included in Kobo's version is another story. Likely it internally uses a Linux ext version FS. Many versions (all?) of MacOS won't read NTFS without a 3rd party driver.
Historically you couldn't eject an NTFS external drive on Windows NT4.0 without going to Disk Manager and unmounting it. Also Win3.x, Win9.x and Win ME couldn't read NTFS, even though Linux could at least in 1999.
FAT32 is the only FS all platforms can read/write which is why user partitions on gadgets either use it, or USB MTP, or USB Networking.
FAT32 doesn't have loads of NTFS features such as security, true long file names (it uses a fudge), streams, mounts/joins and more. Calibre Send to Device or Save to Disk takes account of this.
Even if a Kobo does work with NTFS as the user mounted partition it's a bad idea!
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