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In iOS, URL Events trigger the DropFile event. I would also expect the same event to be fired on the macOS platform but this is not implemented at all in the AppDelegate. 

As a quick fix, I modified the app delegate defined in src/video/cocoa/SDL_cocoaevents.m

Added to applicationDidFinishLaunching (line 205)
[[NSAppleEventManager sharedAppleEventManager]
    setEventHandler:self
        andSelector:@selector(handleURLEvent:withReplyEvent:)
      forEventClass:kInternetEventClass
         andEventID:kAEGetURL];




-----------------------------------------
Added after applicationDidFinishLaunching 

- (void)handleURLEvent:(NSAppleEventDescriptor *)event withReplyEvent:(NSAppleEventDescriptor *)replyEvent
{
    NSString* path = [[event paramDescriptorForKeyword:keyDirectObject] stringValue];
    SDL_SendDropFile(NULL, [path UTF8String]);
    SDL_SendDropComplete(NULL);
}