An .ini file typically contains settings for another program.
The desktop .ini most likely contains settings related to the desktop.
One of mine contains,
[.ShellClassInfo]
FolderType=MusicAlbum
MusicBuyUrl=providerName=AMG&albumID=0D64DA35-9580-499F-9650-0190BD82576E&a_id=R%20%20%20470421&album=Beethoven's%20Last%20Night&artistID=844F4B43-81C0-42DF-99FA-116F4F342855&p_id=P%20%20%20194922&artist=Trans-Siberian%20Orchestra&locale=409&version=9.0.0.2980
Which is just some information on a few music files.
Don't delete these files because some may be much more important.
One of the more interesting uses for .ini files is to store game graphics data,
{Settings.ini for Renowned Explorers International Society}
r_height = 1440
r_restorewindow = false
r_fontgamma = 1.200000
r_width = 2560
terrainTextureResolution = 8.000000
r_uselcdfilter = true
r_fullscreen = 1
g_usecloudsave = true
r_vsync = false
Is the information in one of the .ini files for Renowned Explorers International Society.
It simply stores resolution, vsync and other settings.
If I deleted this file the game would probably start up with the lowest settings and resolution to be compatible with most any monitor.
Once the game was running I could change the resolution settings back which would recreate the file with the new settings.