NTFS with a 64K allocation unit size is the most common case.
From what I've searched, ReFS is a newer technology and it may have some bugs that we haven't found. While NTFS has always been around, it's a proven file system at this stage.
For more details, you can refer to these links:
https://www.reddit.com/r/sysadmin/comments/sh3ds6/are_you_using_refs_or_ntfs_for_you_sql_servers/
https://www.arcticdba.se/sql-server-disk-settings/.
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Best regards,
Aniya