It's expected behavior when File Explorer is ran as system account (TrustedInstaller) not particulary related to NSudoL
Explorer as TI message appears: I suppose TI normally doesn't have a desktop as it is not a user account. Fix: just create the systemprofile subfolder "Desktop"
Right, these are referenced location for system account folders, and expected they do not exist. Not sure if it could have appeared after changing explorer.exe /root, to /e,::{20D04FE0-3AEA-1069-A2D8-08002B30309D} or vice versa But finally it might be better to change script to open explorer in C: drive instead of "This PC" no ? (simply replacing by explorer.exe "%systemdrive%" )