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#11
Obviously the Users and ProgramData folders can't bother you if you don't look at them. Have a look to see how much space they occupy and consider that most of the temporary files used by programs are stored in there. This might change your opinion(if it doesn't, please let me know).
I follow the studies... but this does not mean I should completely ignore optimizing the system, right? I am sure Windows will work just fine completely out of the box with no customization whatsoever, but this also does not mean that it's default configuration is even close to optimal...
PS. On my XP, Documents & Settings has 6 GB, while on my desktop I have stored only 0.13GB). The difference is... Windows knows what. Definitively nothing that I put there.