Why dogs don’t smell feet may actually be because they prefer to smell other parts of the human body, such as arms, waist, neck, etc. Dogs have a very sensitive sense of smell and can sense a lot of information through their sense of smell, including human emotions, health conditions, food, etc. When interacting with humans, dogs may gravitate toward areas where smell is more important, and their feet are not that important to them.
In addition, dogs may not smell feet because of their owner's training. When dogs are still very young, owners can teach them where to smell through training, which may also affect their olfactory preferences.