Even then it is actually only a driver or firmware limitation most of the time. My old laptop has Ricoh SDHC card reader. Windows can't read 64GB SD cards (pro

Even then it is actually only a driver or firmware limitation most of the time. My old laptop has Ricoh SDHC card reader. Windows can't read 64GB SD cards (properly formatted with exFAT according to the standard) on it because it's using the proprietary Ricoh driver. On Linux it works just fine because it's using the generic SD card reader driver which supports SDXC.