For modern Windows 10 & 11 systems that do not support the legacy GPO approach, test the following for your environment.
To target the Classic (Win32) Notepad (C:\Windows\System32\notepad.exe) instead of the Microsoft Store version, you must use the Applications\notepad.exe ProgID.
File Name: SecurityAssociations.xml
<?xml version="1.0" encoding="UTF-8"?>
<DefaultAssociations>