Earlier quoted context omitted.
ReFS provides the same filesystem APIs as NTFS, but the implementation does not depend on NTFS at all.
Can you point me to a source? I've read conflicting articles on it and frankly I found it odd that they supposedly would layer ZFS-like features on top of NTFS.
At least I read it as »We took the API and a bunch of support infrastructure for that API and simply changed the storage engine on disk completely underneath that.«