Android is not a Linux OS, per se, it just uses the Linux kernel. Comparisons pretty much end there.
For full compatibility across operating systems, exFAT is not a good choice. Good ole FAT32 is the way to go unless you need large file support (over 4GB).
For external storage Android (custom ROMs at least) does not seem to support anything other than FAT32 (reliably) but supposedly supports ext3/4 natively also. Haven’t checked though.
Maybe check out this old thread about a similar subject.
Supposedly Android 13 will be able to read/write exFAT. Some A12 ROMs with kernel 5.x, too.