The rule is that a disk less than or equal to 32 GB should be formatted as FAT32, whereas disks larger than 32 GB should be formatted as ExFAT. Exception: for interoperability with Linux, always use FAT32. This works because the overhead required for maintaining the directories and FAT is about equivalent for smaller disk sizes, whereas it is markedly better for larger disks to use ExFAT. ExFAT is also required for files larger than 4 GB in size. For maximum interoperability, always use the MBR partition scheme.
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