On deletion of files within a Windows Server guest from within ReFs filesystem, datastore/storage space is not reclaimed via unmap.
VMware vSphere ESXi Storage 7.0
VMware vSphere ESXi Storage 8.0
Guest level unmap is supported by Microsoft on ReFS only in conjunction with Microsoft Storage Spaces. See Resilient File System (ReFS) overview.
Configure MS Storage spaces in conjunction with ReFS filesystem, as per Microsoft requirements.