diff --git a/client/client_test.go b/client/client_test.go
index 6c49b5e8c07d..541b285848ca 100644
--- a/client/client_test.go
+++ b/client/client_test.go
@@ -227,6 +227,7 @@ var allTests = []func(t *testing.T, sb integration.Sandbox){
 	testSnapshotWithMultipleBlobs,
 	testExportLocalNoPlatformSplit,
 	testExportLocalNoPlatformSplitOverwrite,
+	testExportLocalForcePlatformSplit,
 	testSolverOptLocalDirsStillWorks,
 	testOCIIndexMediatype,
 	testLayerLimitOnMounts,
@@ -6951,6 +6952,62 @@ func testExportLocalNoPlatformSplitOverwrite(t *testing.T, sb integration.Sandbo
 		},
 	}, "", frontend, nil)
 	require.Error(t, err)
+	require.ErrorContains(t, err, "cannot overwrite hello-linux from")
+	require.ErrorContains(t, err, "when split option is disabled")
+}
+
+func testExportLocalForcePlatformSplit(t *testing.T, sb integration.Sandbox) {
+	workers.CheckFeatureCompat(t, sb, workers.FeatureOCIExporter, workers.FeatureMultiPlatform)
+	c, err := New(sb.Context(), sb.Address())
+	require.NoError(t, err)
+	defer c.Close()
+
+	frontend := func(ctx context.Context, c gateway.Client) (*gateway.Result, error) {
+		st := llb.Scratch().File(
+			llb.Mkfile("foo", 0600, []byte("hello")),
+		)
+
+		def, err := st.Marshal(ctx)
+		if err != nil {
+			return nil, err
+		}
+
+		return c.Solve(ctx, gateway.SolveRequest{
+			Definition: def.ToPB(),
+		})
+	}
+
+	destDir := t.TempDir()
+	_, err = c.Build(sb.Context(), SolveOpt{
+		Exports: []ExportEntry{
+			{
+				Type:      ExporterLocal,
+				OutputDir: destDir,
+				Attrs: map[string]string{
+					"platform-split": "true",
+				},
+			},
+		},
+	}, "", frontend, nil)
+	require.NoError(t, err)
+
+	fis, err := os.ReadDir(destDir)
+	require.NoError(t, err)
+
+	require.Len(t, fis, 1, "expected one files in the output directory")
+
+	expPlatform := strings.ReplaceAll(platforms.FormatAll(platforms.DefaultSpec()), "/", "_")
+	_, err = os.Stat(filepath.Join(destDir, expPlatform+"/"))
+	require.NoError(t, err)
+
+	fis, err = os.ReadDir(filepath.Join(destDir, expPlatform))
+	require.NoError(t, err)
+
+	require.Len(t, fis, 1, "expected one files in the output directory for platform "+expPlatform)
+
+	dt, err := os.ReadFile(filepath.Join(destDir, expPlatform, "foo"))
+	require.NoError(t, err)
+	require.Equal(t, "hello", string(dt))
 }
 
 func readFileInImage(ctx context.Context, t *testing.T, c *Client, ref, path string) ([]byte, error) {
diff --git a/exporter/local/export.go b/exporter/local/export.go
index 29c6afbac990..10e3a87ce3a0 100644
--- a/exporter/local/export.go
+++ b/exporter/local/export.go
@@ -117,7 +117,7 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 
 	export := func(ctx context.Context, k string, ref cache.ImmutableRef, attestations []exporter.Attestation) func() error {
 		return func() error {
-			outputFS, cleanup, err := CreateFS(ctx, sessionID, k, ref, attestations, now, e.opts)
+			outputFS, cleanup, err := CreateFS(ctx, sessionID, k, ref, attestations, now, isMap, e.opts)
 			if err != nil {
 				return err
 			}
@@ -125,9 +125,10 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 				defer cleanup()
 			}
 
-			if !e.opts.PlatformSplit {
+			lbl := "copying files"
+			if !e.opts.UsePlatformSplit(isMap) {
 				// check for duplicate paths
-				err = outputFS.Walk(ctx, "", func(p string, entry os.DirEntry, err error) error {
+				err = fsWalk(ctx, outputFS, "", func(p string, entry os.DirEntry, err error) error {
 					if entry.IsDir() {
 						return nil
 					}
@@ -145,23 +146,18 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 				if err != nil {
 					return err
 				}
-			}
-
-			lbl := "copying files"
-			if isMap {
+			} else {
 				lbl += " " + k
-				if e.opts.PlatformSplit {
-					st := &fstypes.Stat{
-						Mode: uint32(os.ModeDir | 0755),
-						Path: strings.ReplaceAll(k, "/", "_"),
-					}
-					if e.opts.Epoch != nil {
-						st.ModTime = e.opts.Epoch.UnixNano()
-					}
-					outputFS, err = fsutil.SubDirFS([]fsutil.Dir{{FS: outputFS, Stat: st}})
-					if err != nil {
-						return err
-					}
+				st := &fstypes.Stat{
+					Mode: uint32(os.ModeDir | 0755),
+					Path: strings.ReplaceAll(k, "/", "_"),
+				}
+				if e.opts.Epoch != nil {
+					st.ModTime = e.opts.Epoch.UnixNano()
+				}
+				outputFS, err = fsutil.SubDirFS([]fsutil.Dir{{FS: outputFS, Stat: st}})
+				if err != nil {
+					return err
 				}
 			}
 
diff --git a/exporter/local/export_unix.go b/exporter/local/export_unix.go
new file mode 100644
index 000000000000..d2612182fd38
--- /dev/null
+++ b/exporter/local/export_unix.go
@@ -0,0 +1,14 @@
+//go:build !windows
+
+package local
+
+import (
+	"context"
+	gofs "io/fs"
+
+	"github.com/tonistiigi/fsutil"
+)
+
+func fsWalk(ctx context.Context, fs fsutil.FS, s string, walkFn gofs.WalkDirFunc) error {
+	return fs.Walk(ctx, s, walkFn)
+}
diff --git a/exporter/local/export_windows.go b/exporter/local/export_windows.go
new file mode 100644
index 000000000000..dea1821a71ad
--- /dev/null
+++ b/exporter/local/export_windows.go
@@ -0,0 +1,17 @@
+package local
+
+import (
+	"context"
+	gofs "io/fs"
+
+	"github.com/Microsoft/go-winio"
+	"github.com/tonistiigi/fsutil"
+)
+
+func fsWalk(ctx context.Context, fs fsutil.FS, s string, walkFn gofs.WalkDirFunc) error {
+	// Windows has some special files that require
+	// SeBackupPrivilege to be accessed. Ref #4994
+	return winio.RunWithPrivilege(winio.SeBackupPrivilege, func() error {
+		return fs.Walk(ctx, s, walkFn)
+	})
+}
diff --git a/exporter/local/fs.go b/exporter/local/fs.go
index 1985ed0096dc..6e68b0aa2a59 100644
--- a/exporter/local/fs.go
+++ b/exporter/local/fs.go
@@ -38,12 +38,18 @@ const (
 type CreateFSOpts struct {
 	Epoch             *time.Time
 	AttestationPrefix string
-	PlatformSplit     bool
+	PlatformSplit     *bool
+}
+
+func (c *CreateFSOpts) UsePlatformSplit(isMap bool) bool {
+	if c.PlatformSplit == nil {
+		return isMap
+	}
+	return *c.PlatformSplit
 }
 
 func (c *CreateFSOpts) Load(opt map[string]string) (map[string]string, error) {
 	rest := make(map[string]string)
-	c.PlatformSplit = true
 
 	var err error
 	c.Epoch, opt, err = epoch.ParseExporterAttrs(opt)
@@ -60,7 +66,7 @@ func (c *CreateFSOpts) Load(opt map[string]string) (map[string]string, error) {
 			if err != nil {
 				return nil, errors.Wrapf(err, "non-bool value for %s: %s", keyPlatformSplit, v)
 			}
-			c.PlatformSplit = b
+			c.PlatformSplit = &b
 		default:
 			rest[k] = v
 		}
@@ -69,7 +75,7 @@ func (c *CreateFSOpts) Load(opt map[string]string) (map[string]string, error) {
 	return rest, nil
 }
 
-func CreateFS(ctx context.Context, sessionID string, k string, ref cache.ImmutableRef, attestations []exporter.Attestation, defaultTime time.Time, opt CreateFSOpts) (fsutil.FS, func() error, error) {
+func CreateFS(ctx context.Context, sessionID string, k string, ref cache.ImmutableRef, attestations []exporter.Attestation, defaultTime time.Time, isMap bool, opt CreateFSOpts) (fsutil.FS, func() error, error) {
 	var cleanup func() error
 	var src string
 	var err error
@@ -174,6 +180,7 @@ func CreateFS(ctx context.Context, sessionID string, k string, ref cache.Immutab
 			return nil, nil, err
 		}
 		stmtFS := staticfs.NewFS()
+		split := opt.UsePlatformSplit(isMap)
 
 		names := map[string]struct{}{}
 		for i, stmt := range stmts {
@@ -183,7 +190,7 @@ func CreateFS(ctx context.Context, sessionID string, k string, ref cache.Immutab
 			}
 
 			name := opt.AttestationPrefix + path.Base(attestations[i].Path)
-			if !opt.PlatformSplit {
+			if !split {
 				nameExt := path.Ext(name)
 				namBase := strings.TrimSuffix(name, nameExt)
 				name = fmt.Sprintf("%s.%s%s", namBase, strings.ReplaceAll(k, "/", "_"), nameExt)
diff --git a/exporter/tar/export.go b/exporter/tar/export.go
index 770b38254d10..57d9eef10464 100644
--- a/exporter/tar/export.go
+++ b/exporter/tar/export.go
@@ -95,9 +95,10 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 	}
 
 	now := time.Now().Truncate(time.Second)
+	isMap := len(inp.Refs) > 0
 
 	getDir := func(ctx context.Context, k string, ref cache.ImmutableRef, attestations []exporter.Attestation) (*fsutil.Dir, error) {
-		outputFS, cleanup, err := local.CreateFS(ctx, sessionID, k, ref, attestations, now, e.opts)
+		outputFS, cleanup, err := local.CreateFS(ctx, sessionID, k, ref, attestations, now, isMap, e.opts)
 		if err != nil {
 			return nil, err
 		}
@@ -119,7 +120,6 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 		}, nil
 	}
 
-	isMap := len(inp.Refs) > 0
 	if _, ok := inp.Metadata[exptypes.ExporterPlatformsKey]; isMap && !ok {
 		return nil, nil, errors.Errorf("unable to export multiple refs, missing platforms mapping")
 	}