Mock filesystem in integration testing

Have you checked out FakeFS or MockFS?

Note: The original link to MockFS doesn't work. It looks like it's no longer being maintained.

Maybe this won't answer your question directly, but in such cases I tend to create a temporary directory during test setup and remove it on teardown. Of course you also have to ensure the application writes to this temporary directory. I always have a configuration option defining destination directory that I can overwrite during testing.

When it comes to assertions I use plain File.exist? or File.directory?, but of course you can create your own wrappers around it. If you need some initial state you can build a directory that can be used as a fixture and will be copied to the temporary direcory during test setup.

You can create a big file (size of you dummy disk) and mount the file as a loop-back device. You can create any filesystem and directory structure on this device.
You can create 2 of them and make even simple diff compare to ensure data integrity after tests.
I hope i understand you requirements correctly since i don't sure why simple ramdisk solution is not good enough.
This might be relevant as well.