One place where ReFS is rather decent is "reflinks" - that's where identical blocks are stored once and in the background the rest are simply links to the one block.

That is rather useful in backup systems.

XFS also supports reflinks amongst other things and is way older than ReFS and hence considered out of beta (which ReFS isn't, by me)

I don't trust data to RefS yet - its a fun project that will no doubt prove itself one day. For now, Windows boxes run NTFS and Linux runs ext4 or XFS.