TO dir/dev
A list of directory or tape device names. The full path on which the
directory resides must be specified. If USE TSM, TO, and LOAD are
omitted, the default target directory for the backup image is the
current working directory of the client computer. This target directory
or device must exist on the database server.
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Not sure how this pertains to NFS. but I assume it is not considered to be on the database server.