OpenSSH CHROOT for Windows 12 - Restrict SFTP to specific folder does not work

I have portable OpenSSH setup and services for sshd and agent are configured from the OpenSSH folder (C:\OpenSSH-Win64).
Also we have changed the default port and it is working fine.

I have referred the earlier post https://github.com/PowerShell/Win32-OpenSSH/issues/190 about setting CHROOT, but user is redirecting to it's home directory i.e. "/C:/Users/testuser" (username = "testuser") instead of mentioned ChrootDirectory.

Below are configuration of my sshd_config_default file

ForceCommand internal-sftp
Match User testuser
Subsystem  sftp   sftp-server.exe -d "/E:/SHARED_LOCATION/ABC"
ChrootDirectory /E:/SHARED_LOCATION/ABC

PermitTunnel no
AllowAgentForwarding no
AllowTcpForwarding no
X11Forwarding no
AllowUsers testuser 

Please let me know if I am missing anything.

Permissions for E:\SHARED_LOCATION are Read & Execute

Also is it possible to have 2 different users or groups have different ChrootDirectory settings in ssh_config_default ?

Start with the reported sshd_config_default settings, especially the Match User, Subsystem, and ChrootDirectory directives, and compare them with the earlier issue #190. Reproduce the redirect using the portable OpenSSH setup and the stated E:\SHARED_LOCATION permissions; done means testuser is restricted to the requested folder and the supported configuration for multiple users or groups is documented.