Microsoft's Resilient File System (ReFS) presents new opportunities and challenges for digital forensics and incident response (DFIR) professionals. With its innovative design emphasizing resilience and integrity, ReFS diverges significantly from the traditional NTFS file system, introducing new artifacts, altered data recovery methods, and potential pitfalls for forensic investigations. As ReFS becomes more prevalent, DFIR practitioners must adapt their methodologies to effectively navigate its unique structures and features.