Google’s official clears that ads.txt file is for Adsense not for Google SEO. Many people say that ads.txt file is responsible for Google search Ranking but that is not true.
Tweet By Google Webmasters Official:
— Google Search Central (@googlesearchc) December 2, 2019
Ads.txt file is somewhat used to run AdSense On website. The file doesn’t help in Google Search Ranking or in SEO.