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According to the available data, the new code involves more metadata operations and includes a number of bug fixes. So far, it is only used on Android devices manufactured by Samsung.
The 11th version of the Samsung exFAT driver was released last weekend. However, this is not the only option for future kernels. Another alternative is Paragon Software's previously commercial driver.
The first open version of this driver
Note that exFAT was developed by Microsoft to bypass the limitations of FAT32 when used on large flash drives. This applies, for example, to the maximum file size, fragmentation and other data. ExFAT support was first implemented in Windows XP with Service Pack 2 and Windows Vista Service Pack 1.
Source: 3dnews.ru