to reproduce
0. default 'Association list' (in Settings>File list>Companion files)
settings_companion_files_default_association.png
1. remove all associations from 'Association list'
2. open folder with master+companion files in Browser
a
- {raw}+.jpg (or .Imnr, .pp3, on1, fp1) companions are not linked to master - OK
b
- {image}+.xmp (or {ext}.xmp)
- .jpg+{audio} companions are still linked to master
expected
'Association list' should be the explicit master linkage list;
no hidden linkages should exist, as in Case b
sidecars
no '{image}+xmp;{ext}.xmp' record - no linkage, whole Settings>Metadata>Sidecar section is ignored
since Sidecars are just a (writable) subset of Companion files
Presence of an extension in Settings:Companion Files only controls the Companion overlay icon and "actions" linking, not the Audio overlay icon. The Audio overlay icon appears when the audio file is present.
If the audio extension is not present in Settings:Companion files, the audio file is not linked for delete/copy/move/rename.
XMP sidecar files function the same way. If you remove the .xmp extension from Settings:Companion files, the Sidecar overlay icon is still show when the xmp file is present, but the Companion overlay icon is not, and the sidecar is not linked for delete/copy/move/rename.
I understand why it could be viewed as a discrepancy.
There are lots of things that can be confusing about the app, and this is one. There are several issues at play, but to keep the post short, I'll just say this:
The behavior (with regard to XMP) is historical, and modifying it now in the way you suggest has complications that I think perhaps means it would be more disruptive to change it than to leave it be.