windows – Virtual iSCSI linux — share as ISCSI ExFat, but have it go to XFS?

I’m building a RAID system based on a dell server with 18 drive bays; I want to use as JBOD and manage with LVM2/MDADM and use XFS as the base filesystem.

However… I have a few bits of PC software that only work with iSCSI targets (not a traditional SMB network share)… and I’d like to be able to see and manipulate the storage from Linux and Windows…
Is there a file-system-emulator that would sit between iSCSI and XFS and would take the Windows filesystem (ExFAT, NTFS, UDF?) and translate that to “files” in a mounted linux filesystem?

Can an iSCSI volume in windows be “read-only-and re-mounted/scanned on demand” (Disconnect, remake the virtual filesystem, then allow remount by windows)? Windows access need not be fast…

Or… is there a iSCSI target-FS that is windows supported and a distributed filesystem so that it could be accessed simultaneously from Windows 7 and Linux (maybe that will be supported…?)?