Empties have a special usage in XPlane2Blender. Having no mesh and no material, they are a fast and easy way to group and animate other Blender Objects. Post 3.5, they are also the way to specify special types of objects, such as particle emitters. Being a Blender Object, they share all the characteristics with what is covered [here]('35_object_settings.md').
Empty Special Type
No special usage
Empties location and rotation will be used to emit particles in X-Plane
A planned but unimplemented feature to set X-Plane sound emitters
Defines where on a yoke the VR tablet can be attached
Emitter Name - A name from a .pss file that will be reference by the OBJ
Emitter Index - The index of that Emitter Name to use, if there is one. Leave as 0 if not specified.
Debug Name - The human readable name shown for debugging purposes
Magnet Type - Must be one or both of "xpad" or "flashlight"