It is possible to enable or disable ReFS on Windows 11/10 with the help of the Registry Editor. Head to this location: HKEY_LOCAL_MACHINESYSTEMCurrentControlSetControlFileSystem and created a DWORD (32-bit) Value named RefsDisableLastAccessUpdate. Then, double-click on it to set the Value data of 1. Once done, reboot your computer and try to format a partition in ReFS format.