Layout.ini doesn't contain what I thought it contained

Windows XP Pro, SP3. I know that Microsoft recommends that we don't mess
with the prefetch folder or layout.ini. (I don't believe in "emptying the
prefetch folder".) However, a few defrag programs will place the files
that are listed in the "layout.ini" file close together on disk, which
sounds like a good idea. This presumes, of course, that the things listed
in Layout.ini are actually file paths and file names.

I'm not sure that Microsoft actually documents what the layout.ini file
holds, but after erasing mine, and rebooting, and running "Rundll32.exe
advapi32.dll,ProcessIdleTasks", the layout.ini file has lots of entries
that look like this:

P:\WINDOWS\SYSTEM32\MSISIP.DLL
P:\DOCUMENTS AND SETTINGS\ALL USERS\APPLICATION DATA\AVG8\TEMP\CC4A609B-
E7BA-4DDC-88EC-76E9CD1842D9.TMP
P:\WINDOWS\HH.EXE
L:\SETTINGS\DWALKER3\APPLICATION DATA\AUTOHOTKEY\AUTOHOTKEY.AHK

Note that my P drive does not have a Windows folder or a "Documents and
Settings" folder, and my L drive does not have a "Settings" folder. Not
even hidden and/or system. Neither disk ever HAD these folders; the P
drive always had only the pagefile and 2 temp folders, and L never had a
"Settings" folder.

Plus, after rebooting and immediately running the ProcessIdleTasks command,
the Layout.ini file has 3758 entries in it. Many of these entries have the
format of path and file names, although they are not valid path names.

So, does this behavior make sense to anyone? Why would Layout.ini
immediately contain over 3600 records, most of which do not point to valid
paths? Ignoring the paths, the filenames the entries point to are for
programs that I have not used in weeks or, in some cases, have uninstalled.

David Walker