My phone denies certain file types when sending from PC via bluetooth
The reason it does not work is because there's certain data types that are allowed through such as JPG, PNG, zip, pdf, text, anything else is filtered out and denied for the simple reason of security and to prevent malicious exploitation of transferring a binary executable across it for example.

You cannot edit them as they are baked into the ROM and built at compile time.

Look in packages/app/Bluetooth/src/com/android/bluetooth/Constants.java:

public static final String[] ACCEPTABLE_SHARE_INBOUND_TYPES = new String[] {
        "*",
        "image/*",
        "video/*",
        "audio/*",
        "text/x-vcard",
        "text/plain",
        "text/html",
        "application/zip",
        "application/vnd.ms-excel",
        "application/msword",
        "application/vnd.ms-powerpoint",
        "application/pdf",
    };


It is similar in principle to the MIME types found in among Web servers, such as uploading a PNG or JPG to a site. The filters would be in place to prevent Window binaries to be uploaded.