ADE is creating it. Looking at this again, I wouldn't worry about it. The file is created when the book is opened on the device.
But, I don't think that is the issue. Personally, I don't think this is ever going to work. In all likelihood, the encryption keys used are different on each device. There is probably something specific to the device that is being used. On the Kobo device, the directory ".adobe-digital-editions" contains a couple of files that include a fingerprint. They are different for my Glo HD and my Aura H2O which are both authorised to the same Adobe account. I'm sure the equivalent on you tablet will be different to your Kobo device.
Something you can do to sort of test this is do a binary compare of the book from the tablet and the same book put onto the Kobo by ADE. Unless they are identical, I doubt copying the files will work.
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