Currently platforms for assets is hardcoded into editor se we have separate iOs and Android for all imported assets.
In actual production we most of the time dont need this separation because we have same import settings for textures for both platforms actual difference there is Arm (ASTC/ETC) vs Others (DXT).
And sometmes for some assets we have opposite case where we need 2 sets of import settings for Android one for GooglePlay and another for Amazon.
Do unity have plans co create custom import settings that can be added to asset as components and then choose what to use when performing a build?