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Good code is self-explanatory. You should only comment your code if it does something unexpectedly complicated.
That being said, it’s always a good idea to write a manual, about how to use the code. Don’t document how it works, because those who can code will understand it anyways, and those who can’t, have no need to understand it.
If the disk is internal and only used by linux, you should 100% use ext4.
NTFS is what windows uses. exFAT is like really, really old file system that is only used because of its wide compatibility nowadays. USB-sticks use them, because they have to be compatible with any device where you couls potentially stick them in.