@simontatham You probably don't want to know about the filing system we wrote for microdrives for 68K/OS on the QL.
The main problem was that whilst the tapes were specced at 100k they were typically a little longer, so we could format maybe 102 or even 105 1k blocks on a tape, thus writing more data per tape.
And thus ending up with a tape that sometimes couldn't be copied - you can't copy 103 blocks from a slightly longer tape only a tape that was only long enough to format 102 blocks.
I think in the end we just always formatted 100 blocks and wasted any extra tape.