As it is a scriptable object, linking files is not mandatory. Linking files only provide to save data in the specified file or read data from the specified file. You can still use it as a regular scriptable object.
An Ini file is a configuration file for computer software that consists of a text-based content with a structure and syntax comprising key–value pairs for properties, and sections that organize the properties. The definition of Ini-File please see here.
Right-click on the Project window of Unity Editor, and select Create/Two Cats Code/Data Manager/Ini File Manager to create one. You may create multiple Ini-File Managers as you want.
Click the icon in the inspector to open the Ini-File Manager Editor Window.


Ini-File Manager that is current editing.
Linked File.Linked File.Edit Mode.