Ok, after lots of reading the sdk sample outbound I've realized that or plugin is broken.
When recording an action the outbound plugin stores the current path to gAliasHandle which is then recorded as a scripting parameter. Now when I execute the action I get the alias handle.
However how is this supposed to work with an export plugin and batch processing with a "destination" set to a target? Is this even possible or do I need to double click the export step in the action and "reset" the location even if that causes the entire exporter to run again?