Hi, I'm currently working on the same issue on my network.
The problem i've run into at the moment is i've got 3 GPOs
1 Machine GPO - File Association Global - This applies all default applications except PDF via the .txt file in File Explorer Options.
2 User GPO - File Association Ops - This applies .pdf to utilise PDF Architect as the default application
- File Association Sales - This applies .pdf to utilise Adobe Reader as the default application.
The Machine GPO works but it has to be a .txt file instead of .xml for some reason regardless that Windows's DISM command exports it as .xml it won't work if it isn't a .txt file.
If I could find a way to get this to work it would be golden.