FFS (in kernel)
OpenBSD - v1+2, no journaling, no softdeps, OpenBSD does not recognized NetBSD's FFS
NetBSD - v1+2+2ea, has journaling, no softdeps, recognizes OpenBSD's FFS (but can mount only in ro mode)
Ext2/3/4 (in kernel)
OpenBSD - can create and mount ext2 in rw mode, ext3/4 mounted in ro mode (ext4 has to be 32bit)
NetBSD - same as above
FAT32 (in kernel)
OpenBSD - works flawlessly, file size limit: 4GB - 1B
NetBSD - ditto
ZFS (in kernel)
OpenBSD - no
NetBSD - yes, allows for root on ZFS if boot partition is FFS
NTFS (in kernel)
OpenBSD - mounts in ro mode, works well
NetBSD - theoretically allows for ro mounting, but I was not able to achieve that :(
See ntfs-3g for rw mounting
Honorable mention - exFA(r)T (as FUSE) - can be recognized as NTFS, use mount.exfat, slow
Update: UDF (in kernel)
OpenBSD - does not mount UDF partition due to: "mount_udf: mount: Invalid argument"
NetBSD - reads and writes, transfer is mediocre, needs doing too many hoops than using FAT32
udfclient from ports does not recognize UDF partition...
Wanna transfer data from OpenBSD to NetBSD? Mount FFS in ro mode and siphon data off.
Wanna transfer data from NetBSD to OpenBSD? newfs_msdos is the answer or use exFAT/NTFS+ntfs-3g if you are patient.
Minor tip for those using FAT32 - command split(1) allows to cut tar archives into smaller parts which can be placed onto FAT partition. To merge them, use cat(1).
You probably know all that stuff.
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