> - EFI "executables" are actually windows executables, who still start with the 'MZ' header from MS-DOS. The real mode code for displaying "This program cannot be run in DOS mode" is, depending on the toolchain, sometimes still included. Also legacy from Microsoft.
No. They are not Windows executables. They won’t run under Windows at all for multiple reasons. They are PE executables.
PE is the executable format developed for Windows, and yes, it is backwards compatible with MZ executables, so it has the now-confusing MZ header even though that doesn’t make sense under EFI. It also has some other weird details kind of hardcoded in, like some of the data directories, many of which don’t make that much sense under EFI. Worse, it’s a little weird to parse, with many things being deduced by using known structure sizes combined with offsets specified in fields.
However, PE as a format is totally fine. Good, even. In its purest form, it really doesn’t have that much baggage. It flat out has some advantages over ELF whose symbol table non-sense is notoriously complicated. Not so under PE: explicit table of exports, explicit table of imports. The imports go to specific modules. Symbols don’t conflict. It’s got cruft, but it’s very simple to write a parser or loader, and I’ve done so a number of times before. With PE the runtime linking is handled by whatever OS is running, be it EFI or Windows; none of the INTERP stuff is needed.
Frankly, I’d be OK with using PE on Linux too. When I was a kid, I toyed around with making a binfmt for PE. Of course I didn’t finish (most notably, I never figured out how to do linking, since the ELF binfmt didn’t really do that) but it’s quite straightforward to get the actual loader going.
As for the rest of the grievances… As far as I know, FAT and GPT are only required to be supported by EFI, not required to be used. Some EFI implementations support other filesystems for the ESP (like Apple with HFS+,) and I’ve not used one that won’t happily use an ESP on an MBR.