Got it. The ChrootDirectory statement is jailing the user to just that drive/folder.
I defined 3 user accounts to test with. Here are the relevant sshd_config statements.
# Authentication:
Allowusers testuser*
# ForceCommand internal-sftp
Subsystem sftp sftp-server.exe
Match user testuser2
ChrootDirectory e:/
Match user testuser3
ChrootDirectory C:/Temp
Here is the first user. It sees all of the drives and can access files in e:\Data.
Note the directory names.
The second user is jailed to the E: drive.
The 3rd user is jailed to c:\temp.
If you only want to have one user, then remove the chroot for it. If you need to jail the sftp accounts, then you will need 2 user accounts, one for E drive and one for the S drive. https://www.bing.com/search?q=sshd_config+ChrootDirectory+jail+windows