I found around 6-15% performance improvement in build times after implementing DevDrive (mounted VHD) on Windows machines, which uses ReFS. Deleting huge folders was also perceivably faster.
I have been made aware of ReFS thanks to the "Dev drive"[1] technology in Win11. ReFS is apparently particularly suited to store source code and code artifacts for dev workloads.
I have been using it (dedicated DevDrive partition) for some time but performance improvement are subtle and not easily visible without measurements. Which I haven't done.