peterwhites wrote:
why Finder is not showing files starting with ._ (dot underscore) even if I ask to show hidden files?
This is a user-to-user support forum. We can answer "how" questions, but not "why" questions. We can speculate about answers to "why" questions, but that's all they can ever be - speculation. Therefore, with full knowledge of the limits of our knowledge, you can't challenge these speculations - because we can't prove them to be correct in the first place.
Certain dot files serve as extensions of the file system. They encode important metadata that may have been present in certain hidden structures in one filesystem, but are not supported in a different filesystem. Your experience using FAT32 is a good example of this. You can also see it when unzipping Mac ZIP archives using a command-line unzipping tool that doesn't know about the file system it is running under.
There is an obsession among Mac users to "clean up" their hard drives. They will spend hours, and hard-earned cash, searching for and deleting these files, saving kilobytes of data. Then, after a long day cleaning files, they will reward themselves with a little web surfing. The first website they go to will include a Javascript file for used for tracking their Amazon purchases and web search history and that one file will completely wipe out all of their clean up efforts in 13.6 milliseconds.