[itsme]

If you set

on Android:
Let Mobile Sheets Manage My Files:OFF
Set the MobileSheets Storage Location: AnyFolderAsYouLike
Expose Database File: ON

on Win10:
Set the MobileSheets Storage Location: AnyFolderAsYouLike

and store all your files in subfolders of your MSP folder AnyFolderAsYouLike you can have several MSP databases that use the same files or different subsets of the files in the MSP folder.

The file paths are stored relative to the MSP folder. So, in case you make sure to use the same subfolder structure on your Android devices and Win10 device, you can even synchronise the MSP folders between the devices and just copy the databases.
On Android the databases are stored within the specified MSP folder, on Win10 the databases are stored in
c:\Users\<YourUserName>\AppData\Local\Packages\41730Zubersoft.MobileSheets_ys1c8ct2g6ypr\LocalState\*.db