Again, not entirely correct. Reverse incremental works similarly in either Veeam B&R version, but in case of ReFS repository, data blocks are not actually moved between files thanks to the block cloning functionality
. It's, however, true, that with this type of repository I/O load is much less. On the other side, reverse incremental is not considered the best practice in case of ReFS due to additional fragmentation this backup mode is causing.