It is all about the dtandards body. I don't know which orgs are responsible for UEFI specs and SD format specs. It's up to the standards body to demand FRAND licensing.
There aren't any international standards that demand a vfat file system, are there? Are the vfat patents still in force, because I haven't payed anyone for those on any of my Linux systems. Is SD an ISO standard or just a consortium standard? (I don't know)
I'm not trying to say Microsoft has the cleanest hands with respect to patents, but in this case, it seems clear cut.