For exporting audio, I know there is an option to select a single folder or else the last folder is used. I could use a third option here, namely the folder where the opened file is located. I often edit an existing file and want to export it either to the same folder (sometimes wanting to overwrite the original) or at least as a starting point to create a new folder there. Of course this would not be an option under Preferences, but a single button in the Export dialog to set the location of the opened file would be VERY useful.
If you are using a Windows computer, look up how to enable and use Quick Access.
By that I mean, in Windows, not Audacity. Quick Access is a Windows thing.