You can also use this https://kolbi.cz/blog/2017/10/25/setuserfta-userchoice-hash-defeated-set-file-type-associations-per-user/
GPO Set a default associations configuration file under Computer Configuration > Administrative Templayes > Windows Components > File Explorer
Save the follwing file as an XML and use this
<?xml version="1.0" encoding="UTF-8"?>
<DefaultAssociations>
<Association Identifier=".acrobatsecuritysettings" ProgId="AcroExch.acrobatsecuritysettings" ApplicationName="Adobe Reader" />
<Association Identifier=".fdf" ProgId="AcroExch.FDFDoc" ApplicationName="Adobe Reader" />
<Association Identifier=".oxps" ProgId="Windows.XPSReachViewer" ApplicationName="XPS Viewer" />
<Association Identifier=".pdf" ProgId="AcroExch.Document.11" ApplicationName="Adobe Reader" />
<Association Identifier=".pdfxml" ProgId="AcroExch.pdfxml" ApplicationName="Adobe Reader" />
<Association Identifier=".pdx" ProgId="PDXFileType" ApplicationName="Adobe Reader" />
<Association Identifier=".xdp" ProgId="AcroExch.XDPDoc" ApplicationName="Adobe Reader" />
<Association Identifier=".xfdf" ProgId="AcroExch.XFDFDoc" ApplicationName="Adobe Reader" />
<Association Identifier="acrobat" ProgId="acrobat" ApplicationName="Adobe Reader" />
<Association Identifier="http" ProgId="IE.HTTP" ApplicationName="Internet Explorer" />
<Association Identifier="https" ProgId="IE.HTTPS" ApplicationName="Internet Explorer" />
</DefaultAssociations>