

Yes, but it would probably be a multi-decade, career-defining project if you want it to be any good. It would likely work with all files since it’s all just data once you get to the FS level anyway, but other devices would need an appropriate driver (that you would also need to write) in order to use it.
Note that I’m not an expert in this field, so others should correct me if I’ve got something wrong here.
This post from the self-hosted community is probably what you’re looking for, then