Many years ago I wrote a complete CP/M 2.2 clone for a little Z80 I attached to an IBM floppy controller. That did include a complete file system for a simple floppy format. To be honest, apart from console and printer IO that's all CPM is.
At a similar time I wrote a two device drivers for the Macintosh, one for a disk accessed over the serial port, the other for a ram disk (System 6.0.5), but those were just the device drivers and still reused the MacOS filesystem.