Earlier quoted context omitted.
> It does not matter any more if there are still valid patents for exFAT. Would you care to elaborate for why that is? Would anyone else with knowledge about the patent system and any possible risks imposed by it also like to do so?
Because, effectively, the exFAT filesystem is OSS since August 2019 and Microsoft released all the specifications to it [0]. Microsoft has essentially taken public, legal steps to ensure that anyone else can use exFAT without legal encumbrances and without threat of lawsuit. IANAL - so there's likely some caveats (you probably can't just use the exFAT name unless certain qualifications are met, just like you can't us…
No its inclusion in Linux was the result of a decision by Microsoft, not a granting of an open license. Any other implementation still has to apply for a license:
"For customers wanting only a patent license, you can contact us to learn more about the exFAT licensing program and request a pricing proposal."