I think what FUSE allows one to do is similar, but one has to mount the "file system" first. There are some pretty clever drivers out there - I have seen one that took a directory tree of flac files and mounted it as a directory tree where all the flac files have been replaced by mp3 files; when you open one of the mp3 files, the driver performs the conversion transparently. There is one driver, I think, that transparently turns access to files into Google searches, so opening a file named "zebu" will give you a file of search results Google returned for that term. And I would guess there some even more ... special ones out there.
But besides the trouble of mounting such a "file system" first, the OS kernel itself has no knowledge of what the driver does. It simply passes back and forth access requests and data (roughly speaking, I have never written one myself).
On Windows, many functions in the Win32 API take a parameter that designates a host on which to perform the operation. So the operating system at kernel level has a notion that there are other Windows systems out there it can talk to over the network and send each other commands or data.
On Unixoid systems, I sometimes miss this builtin network access which is automatically supported by all applications. OTOH, that opens a large can of worms, given the number of security issues that have come up over the years with Windows' SMB protocol or its RPC mechanism. So maybe the status quo is good.
Now that I think of it, Microsoft's Powershell allows something like a translator. They are called Providers, I think. One can access the Windows registry a directory tree-like structure and add or delete values by creating or removing "files". I think it is extensible, too. I vaguely remember that it is possible to traverse the directory tree of a Windows domain.