Sql Server 2012 RefS or NTFS for database drives

We are building a new sql server 2012 on a Windows 2012 R2 Datacenter which is a vmware 5.5 vitural machine. We have separate raw device mappings for the data,log,system databases and temp files. The first question I had was is it better to format the OS and the other drives as Refs? And for the Allocation unit size what would you recommend?
Thanks
Example of current setup
OS = NTFS
Sql Data Folder = NTFS
Sql LogFiles Folder = NTFS
Sql System Database = NTFS
Sql TempFiles = NTFS
They all have the Default Allocation unit size.
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CityInfoSysAsked:
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Andrew Hancock (VMware vExpert / EE MVE^2)VMware and Virtualization ConsultantCommented:
I would opt for ReFS if you are using very large disks and lots of files, e.g, 2TB+
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Cliff GaliherCommented:
This depends on the version of SQL. For now, most editions of SQL *require* NTFS because of how they use file handles. ReFS is very good for fileserver and hyper-V servers, but for now most LOB applications will still need NTFS.
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Scott PletcherSenior DBACommented:
SQL data files usually work best with 64K allocation unit size.

SQL log files usually work well with 16K to 32K, although smaller or large sizes are acceptable.

Windows files -- and SQL system/binary files, if they are actually on a separate drive -- usually work best with a 4K to 8K allocation size.
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Seth SimmonsSr. Systems AdministratorCommented:
Recommended to keep NTFS since it has features that SQL uses that are not part of ReFS.

SQL Server and Windows Server 2012's ReFS File System
http://sqlmag.com/blog/sql-server-and-windows-server-2012s-refs-file-system

Using ReFS with SQL Server
http://windowsitpro.com/sql-server-2012/using-refs-sql-server

Also, ReFS only supports 64k allocation unit size.
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