>see a different way in order to implement this functionality?
Yes.
Just emulate all these files in FltMgr minifilter/namespace provider.
The actual work (any one, including SMB/NFS) will be done in a user-mode EXE which will be communicating with the minifilter using FltMgr’s ports.
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Maxim S. Shatskih
Microsoft MVP on File System And Storage
xxxxx@storagecraft.com
http://www.storagecraft.com