2Tware Fat32Format added support for bytes per sector values of other than 512, Fat32Format format volume to fat32,support up to 2TB bytes volume, Fat32Format support windows vista and later. Formatting works on Windows 2000, Windows XP, and Windows Server 2003 and Vista. Note that Windows 9x/Me are not supported and do not work, but you can use the format.exe supplied with them instead.
Many new USB or other flash drives now are formatted to exFat, meaning they should work for both Windows and Mac OS. However some hardware such as smart TV's or mobile phones will only reocgnise the standard FAT32 format. This tool will format your exFat drive to FAT32. Worked for me on 2 USB drives I wanted to use for my Toshiba TV. Does it very fast too, and free!
None that I can see.
Very good free software for quickly converting exFat or other formats to FAT32.