In this study, the focus is on the magnetic path formation and its effects on the performance of a counter-rotating dual-rotor permanent-magnet flux-switching machine (CR-DRPMFSM) for direct-drive counter-rotating wind power generation, based on different stator slot and rotor pole combinations. To fully exploit rotor-shaft bore and improve fault-tolerant design, as well as increase torque density, dual-rotor topologies with the capability for dual electrical and dual mechanical ports are investigated. Moreover, the direct-drive counter-rotating wind power generation technique offers a brushless topology, thus reducing maintenance cost and improving energy conversion efficiency compared to single-blade wind turbine systems. Using finite element analysis (FEA), the inherent magnetic coupling of the series and parallel paths shows varied impacts on the electromagnetic performance of four different CR-DRPMFSMs based on the slot/pole combinations (MI to MIV) considered in this study. The key electromagnetic performance indices, such as torque, cogging torque, torque ripple, power factor, and efficiency, show proportionate variation to the coupling level. A comparative analysis shows that MI exhibits higher average torque, lower torque ripples, and high efficiency, reaching 90% with a power factor of 0.6. As an optimal design, an MI test prototype is developed. The experimental test prototype validates the FEA results under no-load and on-load conditions.