Since exFAT support is available in the Linux kernel, you can use exFAT in both QNAP QTS5.0+ and Synology DSM7.0+ for free
What is exFAT and why is it used
exFAT is a file system - the algorithm that determines how your data is stored, read, and modified on the storage device. exFAT is available in both Windows and MAC, so you can format a hard disk in exFAT and use it in both MAC and Windows. It also lets you store files larger than 4GB, making it popular with videographers and people who have larger files. For example, if you format your USB flash drive to exFAT, you can read it with QNAP/Synology if exFAT support is enabled.
How come exFAT is now free on QNAP and Synology ?
Since exFAT was developed by Microsoft, it had a proprietary, unpublished specification (until 2019). In 2019, Microsoft published the specifications and promoted its inclusion in the Linux kernel. So as of Linux kernel 5.7, the exFAT driver was included. The latest DSM and QTS, which use the latest Linux kernel, support exFAT for free.