wpyh

original partition:
/dev/sdb2: x86 boot sector, code offset 0x3c, OEM-ID "*UOKJIHC", Bytes/sector 2048, sectors/cluster 8, Media descriptor 0xf8, heads 255, hidden sectors 64260, sectors 39011108 (volumes > 32 MB) , FAT (32 bit), sectors/FAT 9522, serial number 0x2e36007c, label: "IPOD       "

formatted with mkfs.vfat -S 2048 -F 32 /dev/sdb2
/dev/sdb2: x86 boot sector, mkdosfs boot message display, code offset 0x58, OEM-ID " mkdosfs", Bytes/sector 2048, sectors/cluster 32, Media descriptor 0xf8, heads 255, sectors 39011111 (volumes > 32 MB) , FAT (32 bit), sectors/FAT 2381, serial number 0x48513789, label: "           "

formatted with mformat -h 255 -n 63 -M 2048 -S 2048 -F a:
/dev/sdb2: x86 boot sector, code offset 0x58, OEM-ID "MTOOL399", Bytes/sector 2048, sectors/cluster 8, heads 255, sectors 156039345 (volumes > 32 MB) , FAT (32 bit), sectors/FAT 38077, serial number 0x30649eff, unlabeled