Please see my comments to you question and your non-answer.
Please see this CodeProject article:
How to develop a virtual disk for Windows[
^].
As the kernel-mode code is involved, the possibility of developing is quite questionable, even if you use P/Invoke on most of the API you use.
Even though Microsoft .NET Native preview is now available, I'm not sure it can be used for such things. You may really need some pure native compiler for Windows.
—SA