UEFI partition is FAT32 (or EFI-FAT; EFI has their own specification of FAT, frozen in time, with it's own identifier), if not for other reason, that most UEFI implementations would not be able to boot from NTFS.
Windows installer creates several partitions: System (ESP), MSR at the beginning of the disk and Recovery at the end of the disk.
Most UEFI implementations are loaded on Intel Windows devices, which is most likely to use TianoCore, reference implementation of UEFI which includes UEFI NTFS driver by default. I have seen that some low ends from Lenovo and Acer have its UEFI partition (ESP) formatted as NTFS.
Are you sure? I had a look into edk2 and cannot find NTFS driver there. I can see the FAT one.
The NTFS support depends on device. From devices that I have around, Intel NUCs do support it, Asrock X399 board does not.
I have yet to see the Windows installer to create NTFS-based ESP partition. If manufacturer does that for specific device (where it is guaranteed, that it will support NTFS), that's different thing.
Windows installer creates several partitions: System (ESP), MSR at the beginning of the disk and Recovery at the end of the disk.