If the documentation says ReFS is not bootable, it means you cannot put Windows on ReFS. One job of a bootloader is to load the kernel – just as GRUB needs to understand filesystems (and LVM, and ZFS…) enough to find and read your 'vmlinuz' and 'initramfs' files, the Windows BOOTMGR likewise needs to be able to find and read Winload.efi ... More @Wikipedia
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