This new feature is basically AirDrop but for Windows PCs and Android
From hereon, the process of exchanging files between your computer and smartphone is set to become more seamless. A novel feature has been introduced that facilitates bi-directional file sharing effortlessly between Windows and Android devices through Phone Link and the Link to Windows application. Microsoft’s support documentation provides a step-by-step guide on how to initiate this process and make use of its features for cross-device file transfers. It seems that this innovative functionality is being released gradually to Windows Insiders within the Release Preview Channel, implying that it will be accessible to everyone shortly.