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I don't think it is as much as exFAT taking less memory, because exFAT introduced the bitmap to the FAT line of file systems, the actual FAT itself is not used unless needed. So, with a bitmap you can find an open region of free space quicker. In the older FAT, you had to examine the pointer chain. ...

For more information there is a technical paper in the SANS reading room at: http://www.sans.org/reading_room/whitepapers/forensics/reverse-engineering-microsoft-exfat-file-system_33274 and there is a blog at http://rshullic.wordpress.com There has been a lot of inaccurate information posted on exFA...