I am using the latest Virtualbox (6.1.32) on my Big Sur (11.6.5) and i have Windows 10 VM. I installed v6.1.32 extension pack on my MacOS. I installed the latest Guest Addition (6.1.32) on Windows 10 guest. I enabled Shared Clipboard to Bidirectional from Settings but still i can not copy file(s) between host and guest but weird i can copy paste text.
Note: Text copy/paste and full screen is working.