APFS uses 400G more space than NTFS

I have 3.5 TB video files on NTFS, I recently bought an external SSD and format as APFS; I copied (use goodsync to sync the files, so it is same) from NTFS to this APFS drive. (Without any other single file). On APFS it takes like 3.9TB.

It uses 400G more space than NTFS, why?

Looks like the Samsung T7 4TB format as APFS only 3.6TB, not sure why:

$ df -h|grep t7

/dev/disk5s1  3.6Ti 3.5Ti  94Gi  98%  7940 983155080  0%  /Volumes/t7

$ df -H|grep t7

/dev/disk5s1   4.0T  3.9T  101G  98%  7940 983155080  0%  /Volumes/t7