iTunes does not exist for macOS Sonoma. The file transfer function was baked in to finder a few years ago. You will need to onboard a DLP tool like ForcePoint or Jamf Protect to limit USB Media access.

We are looking into that possibility, however also discovered in iMazing there are alot more settings that we can apply to the restrictions profile. Anyone tried the below?

<key>allowiTunesFileSharing</key>
<false/>

According to Apple it works on macOS 10.13 and newer, all you can do is try it and see what it does. If it does what you need, you are good to go, if not its time to move on.

allowiTunesFileSharing

boolean

If false, the system disables iTunes file sharing services. Available in macOS 10.13 and later.

Default: true

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Restrictions | Apple Developer Documentation

If anyone else has this issue, I can confirm that if disabling this using a plist, File sharing is hidden in iTunes.

<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE plist PUBLIC "-//Apple//DTD PLIST 1.0//EN" "http://www.apple.com/DTDs/PropertyList-1.0.dtd">
<plist version="1.0">
<dict>
<key>allowiTunesFileSharing</key>
<false/>
</dict>
</plist>