According to the Wikipedia article on the GUID Partition Table, the partition GUID's reside in the Partition entries (LBA 2-33) just after the Primary GPT Header at the beginning of the volume. As such, the GUID/UUID values are not stored inside the partitions themselves but in the partition table, and so one would think they should a priori be independent of the filesystem types of the partitions.
However, when I look at my fstab file, I have the two following lines:
UUID=9a260e1b-f1eb-4cec-9273-f5743539805c / ext4 errors=remount-ro 0 1
UUID=D8BD-647A /boot/efi vfat umask=0077 0 1
where the UUID for the /boot/efi partition of type vfat is of a different format than the UUID generally encountered.
How comes a different format is used for vfat partitions? How comes the partition GUID/UUID format depends on the filesystem type of the partition?