Just FYI: In the undated article posted by Andrew, the file name and path of the ACR prefs file for Windows do not exist on my Windows 10 system.
However, when I change any ACR pref, three files are updated:
Workspace Prefs.psp, Adobe Photoshop 2022 Prefs.psp, and MachinePrefs.psp, which are all located in:
Users\myname\AppData\Roaming\Adobe\Adobe Photoshop 2022\Adobe Photoshop 2022 Settings
All 3 files are unreadable with a text editor, and all 3 are updated by simply opening and immediately closing Photoshop with no ACR access. So, I can't tell which one contains ACR prefs, if any.