Nope, still the same.
Here's exactly what I did:
Took ownership of both imageres.dll in system32 and SysWOW64 folders.
Replaced them with your .rar files (renamed the originals).
Rebuild the icon cache and deleted thumbnail cache (in that order).
Restarted the machine.
Nothing changed so I rebuild the icon cache again, deleted the thumbnail cache again. Restarted again (don't know how often I restarted now...) But same result
One thing I noticed is that all folder icons on the desktop show up right but it's only the Windows Explorer that shows missing icons, like in the screeshots I posted in #1.
Maybe it's not the imageres.dll but another resource file in Windows? Or are all icons in that file?