To be more specific, I’m having a series of issues with texture importer presets on my end, including the issue mentioned by @ :
- In Unity Editor, if I try to change any of the Import Settings (Max Size, Resize Algorithm, Compression, etc.) in my preset asset, the new values aren’t applied to the preset. If I deselect the preset and select it again, the old values are back. It’s like they are being frozen by something.
The other Texture settings (Texture Type, Advanced settings, Wrap Mode, etc.) aren’t affected by this issue.
I discovered a workaround for this issue, by closing Unity and directly editing the .preset file in a text editor. I’ll describe it in a moment.
- If I apply that preset to a texture, the overrides for platforms enabled in the project aren’t applied. Same issue as JyriKilpelainen, from what I understood.
But, strangely, it seems that the overrides for platforms not present in the project are applied.
For example, my project is built only for Standalone and Android platforms. In my preset file, I had overriden the texture importer’s Max Size property to 256, for Android and iOS (I may build the project for iOS in the future).
In my case, I could only make those overrides by closing Unity, then opening the .preset file inside a text editor, and for each platform, directly setting the value “256” on the respective property m_PlatformSettings.Array.data[n].m_MaxTextureSize.
I also set the property m_PlatformSettings.Array.data[n].m_Overridden to 1 (true), without this, the preset override wouldn’t load inside Unity.
After opening Unity, the .preset asset is correctly overriden, the override for Android shows up at the Inspector tab (while the .preset asset is selected). It actually works as the default Texture Importer preset if I set it as the default one, so when I add a new texture to my project, the overrides are correctly applied.
My preset’s inspector.
If I select that same preset to an existing texture (and hit the Apply button), it doesn’t apply the Max Texture override for Android. In the texture’s inspector (that shows the texture importer tabs for Default, Standalone and Android in my project), the “Override for Android” checkbox isn’t even checked. 

My existing texture’s inspector. At this point, “Override for Android” should’ve been checked, and Max Size should’ve been 256, just like in my preset asset.
However, if I open my existing texture inside a text editor (or even better, if I make a diff inside a version control system, to see if there were any changes in the file), I can see that the Max Texture override (256) I set up for iOS was applied to the texture! (including the “overriden = true” property)
And remember, in my project I don’t have iOS platform enabled. And I can bet that override wouldn’t work if I had iOS platform enabled and its respective tab appearing on my Inspector. 
It’s a strange behaviour indeed…