Hi Angelo, thank you for posting in the Q&A forum.
If you set the restriction via OneDrive admin center > Sync > Block syncing of specific file types (or using PowerShell) then No, this setting will apply to everyone in this tenant with no exclusivity.
If you want to apply this restriction on specific users only, you can use OneDrive Group Policy objects (GPOs) to exclude specific kinds of files from being uploaded.
This setting gives you more flexibility than the Block syncing of specific file types setting in the admin center, referring to the document.
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