The 3 major file systems are FAT, FAT32 and NTFS
FAT16, FAT32, and NTFS.
Windows 98 supports FAT filesystems only. Windows XP supports FAT and NTFS filesystems.
There are like hundreds of them, I cannot list each on of them now.
An 8 GB file cannot be placed on any file system supported by Windows 98. You could put such a file on an NTFS partition and use third-party software to access it from Windows 98, but programs on Windows 98 may have trouble reading or modifying it above the 4 GB boundary.
Under Windows I believe the only file system with full support for this is NTFS. On the Mac its standard HFS+ file system has always supported this. On Unix and Linux all native file systems supported this.
Windows XP natively supports FAT12, FAT16, FAT32, and NTFS. Other file systems, such as HPFS, JFS, ext2/3, and ReiserFS can be supported through an IFS (Installable File System).
NTFS is the predominant file system although FAT is supported on XP.
Windows 98 supports both the FAT16 and FAT32 file systems. The FAT32 file system will support drives up to 2 terabytes in size, while the FAT16 file system will support drives up to 2 gigabytes in size.
There are several file systems employed by both operating systems, thus you need to be more specific when asking for a comparison. Windows most commonly uses NTFS these days, although older versions used FAT. There are several popular file systems for Linux, depending on usage. The most common is ext3 or ext4, although ext2, ReiserFS, JFS, XFS, and several others all have fairly common usage.
XP and 7 supports file sharing through network or any Windows supported storage device.
The file systems supported by Windows XP and Windows Vista are essentially the same. However, Windows Vista does not support booting from FAT32 partitions, and Windows XP does not support Windows Vista's Shadow Copy feature (which makes automatic backups of files) and will delete the backups if it accesses an NTFS Windows Vista partition.