Where are file associations stored?

OS X has more than one way of associating files with apps, and it stores the data in different places. It supports OS 9-style type/creator codes, which are part of the file's HFS metadata, and thus don't transfer well to non-HFS-formatted disks (for some reason Apple does not like to use this with their new apps). It also supports default apps based on file name extensions, file-specific association, and type-specific associations (which considers both HFS creator codes and extensions), all of which can be manipulated from the Get Info window. This data (or at least part of it) is stored in ~/Library/Preferences/com.apple.LaunchServices.plist
 
If you want total control download the program RCDefaultApp. This will satisfy your need to control.

Now if you want to share a disk folder of drive over a network then you need the program Sharepoints. It will let you share any point on your hard drives over a network so Windows folks can get into them.
 
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