If I insert a microSD card (of greater than 32GB capacity) into the KC400 Kasa Spot Cam and format the card in-camera, what filesystem format is used?

If I eject the card from the camera and attempt to mount it on my computer, the computer says it can't read it. If I use system tools to attempt to examine the card, it reports as being exFAT, but the computer nevertheless can't read it. However, if I use the "Disk Drill" recovery utility, all the files on the card are recoverable. What's going on? Why doesn't the card mount normally like any other exFAT volume?

If I use the SD Association's official SD Card formatting utility to format the card in my computer (as exFAT), and then insert it into the camera, the camera claims it can't use the card, and insists on reformatting it all over again. Why?

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P.S.: The model number "KC400" is oddly unavailable in the "Model" pop-up menu above.