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https://learn.microsoft.com/en-us/windows-hardware/manufacture/desktop/configure-uefigpt-based-hard-drive-partitions?view=windows-11#system-partition
For Advanced Format 4K Native drives (4-KB-per-sector) drives, the minimum size is 260 MB, due to a limitation of the FAT32 file format. The minimum partition size of FAT32 drives is calculated as sector size (4KB) x 65527 = 256 MB.
For Advanced Format 4K Native drives (4-KB-per-sector) drives, the minimum size is 260 MB, due to a limitation of the FAT32 file format. The minimum partition size of FAT32 drives is calculated as sector size (4KB) x 65527 = 256 MB.