In a unix system, there is only one filesystem. Meaning: if you have several disks or partitions, either they are mounted in The Unique Filesystem, or they are not mounted and are just a blob of some gigabytes. The working directory is a per-process property, not per-filesystem. (except that windows has a current directory per drive letter, IIRC…)
In the case of memory filesystems, since they are useful for temporary stuff or for testing things on files without side effects on disk, you could see them as a sandbox where any starting point is acceptable. Or maybe we need a concept of a use session for a filesystem, and then the working directory is a property initialized when the use session is instantiated.