I recently formatted an 8TB G-RAID w/Thunderbolt 2 to exFat in Disk Utility on High Sierra to be compatible on Windows 7 as well. I ran a speed test using USB 3.0 to compare any differences between the two and the results showed that the RAID performed significantly better on the Mac for some reason. Would it have anything to do with being formatted on the Mac, differences in how the OS interfaces with the drive, or the exFat format in general? I have a custom-built PC and a Macbook Pro with similar hardware and around the same age (early 2012).
Windows 7 USB 3.0
High Sierra USB 3.0