Phew.. you have sort of questions...
Well, let's say it that way: If it would be easy to simulate file systems or use the systems's file system
API you would find quite a lot of file systems to use i.E. Linux EXT or Reiser under Windows.
You first would need to write a windows driver. That's not an easy task, especially when using delphi.
But perhaps I can help you with a workaround this time again:
With tools / drivers like Demon tools, you can simulate a CD drive.
So you can write your data into a CD image file and have demon tools mount this image as a usual CD you can read data from.
Another idea:
There is a Tool that gives you the possibilty to use a part of the system's
RAM as a drive. Have a google for ramdisk and windows xp. You can write your data on that ramdrive and this data is erased when the system shuts down.