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.
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Tweet By Google Webmasters Official:
The ads.txt file appears to be related to @AdSense – it's not required for Google Search. https://t.co/2qBm7Kng4j
— 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.