Support Virtual files on Windows "dev" drives (ReFS)

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## Feature request

**Which Nextcloud Version are you currently using:** (see administration page)
32.0.5

**Is your feature request related to a problem? Please describe.**
I use the new-ish feature in Windows called Dev Drives for my Unity projects as it does indeed speed up compile times. However, Nextcloud will not use Virtual Files here, saying it isn't an NTFS partition.

**Describe the solution you'd like**
What I'd like is for virtual files to work on Dev Drives. From my very tiny reserarch, it does appear as though ReFS does support Virtual Files, but I don't know if that carries over into the Windows implementation of Dev Drives.

**Describe alternatives you've considered**
The "work around" would be to either not use Nextcloud to sync my Unity work, or to put my code on a standard NTFS partition and not a Dev Drive, but then I'd lose the speed gains. Or simply not use Virtual Files of course, which is what I am currently doing.

**Additional context**
Add any other context or screenshots about the feature request here.