There's a lot of misinformation here. First and foremost, Atmosphere and homebrew applications are compatible with FAT32. However, FAT32 is not recommended on Atmosphere, SX OS, OFW, etc. because the Switch's exFAT drivers are buggy and more likely to cause corruption issues. This has nothing to do with Atmosphere.
Also, if you install 90DNS and/or Incognito onto your dirty NAND, the risk of a ban is virtually nonexistent. Atmosphere also supports emuNAND.
I should also point out that SX OS is the one that contains code stolen from Atmosphere, not the other way around. In summary, there is no reason to pay for SX OS. Atmosphere can do pretty much everything SX OS can do, only better, XCI-loading notwithstanding. However, XCI files can be installed as if they were NSP files, so it doesn't matter.
It's fine to have the opinion that SX OS is better, but do some research before posting blatant falsehoods.