Автор: http://www.swissdelphicenter.ch

uses
  ComObj;

function IsNTFS(AFileName: string): Boolean;
var
  fso, drv: OleVariant;
begin
  IsNTFS := False;
  fso := CreateOleObject('Scripting.FileSystemObject');
  drv := fso.GetDrive(fso.GetDriveName(AFileName));
  IsNTFS := drv.FileSystem = 'NTFS'
end;

procedure TForm1.Button1Click(Sender: TObject);
begin
  if IsNTFS('X:\Temp\File.doc') then
    ShowMessage('File is on NTFS File System')
  else
    ShowMessage('File is not on NTFS File System')
end;