The file is not immediately visible. It is packed inside a .cpk file (usually dt10_x64.cpk or similar).
Settings > Application Saved Data Management > Saved Data in System Storage > eFootball PES 2021 How to Use and Edit Player.bin Player.bin Pes 2021 Location
Use a CPK extractor to pull the file from the game's data folder. Editing Tools: The file is not immediately visible
If you use Sider , the file is often placed in an "Addons" folder to override the default database. Player.bin Pes 2021 Location
The location of Player.bin depends on whether you are accessing the original game files or using a modification like Sider.