Extended attributes are accessible via the Workplace Shell desktop, through REXX scripts, and many system GUI and command-line utilities (such as 4OS2) [REF].
Windows 2000 onward acts exactly as Windows NT, except that it ignores EAs when copying to FAT32 without any warning (but shows the warning for other ADSs, like "Macintosh Finder Info" and "Macintosh Resource Fork").