i dont know if thats true as far as i know its only the binary for registry, their are other files that are associated with a roaming profile and the desktop.ini file does the following so i dont see why it can not be in a roaming profile as well
Using Desktop.ini Files
Folders are normally displayed with the standard folder icon. The most common use of the Desktop.ini file is to assign a custom icon to a folder. This icon will be displayed in Classic style as well as Web style, and it will appear next to the folder's name anywhere the name appears. You can also use Desktop.ini to create an infotip that displays information about the folder and controls some aspects of the folder's behavior, such as whether it can be shared.