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In the general case, no, but there are some rare specific cases where that does work.
If you’re trying to produce Linux media that will boot on a single-board computer that has an onboard bootloader, like a Pi 4, you can indeed just partition the target medium and copy the files manually (been there, done that, working with a custom Gentoo install with no ISO).
If the bootloader has to be on the target medium (as it would for a desktop or laptop), then that won’t work unless you also do a manual bootloader install after copying everything. Not impossible, but at that point you’re hitting the level of complexity where it’s easier to figure out the correct dd
command.
(As for Windows? Don’t even bother. It hates being worked on with anything but its own tools.)
ext4 on all hard disks, but my installs are all several years old at this point, and I might choose differently if I were starting over from scratch. The boot partition on the ancient laptop might actually be ext2; I don’t remember and it’s certainly old enough that that might still have been preferred Gentoo procedure when I first set it up. Removable media might be ext3, ext4, or vfat, depending on compatibility needs and how long ago I formatted it. If I buy an SD card or USB stick that turns out to be preformatted in exFAT, I reformat it before use to ensure everything can read it.
They’re all solidly reliable filesystems (well, except for the vfat), but perhaps not the most featureful.