Why not use the file provider API? https://developer.apple.com/documentation/fileprovider
The design was obviously tailored for providers that implement real disk files, like Dropbox and Apple's own iCloud Drive.
Btw, Apple also ships with an undocumented 9P implementation. It seems to be used for mounting the host filesystem in virtualized guests. It is unclear if it can be made to work over a normal (non-PCI) transport like TCP.
I started on a program to mount a website resource directory on your computer using this api, but I gave up due to the restrictions of the api: https://github.com/mathiasgredal/Itslearning