I'm using a slick little XCOPY loop in a batch file to move files in a user profile from an old computer to a new computer. (I'm not a big fan of Windows Easy Transfer.) While I'm omitting AppData from the loop, I'm not bothering to omit desktop.ini files.
I think it's safe to simply delete a desktop.ini file. Is it safe to overwrite a desktop.ini file with a file from an older machine that might contain some invalid configuration settings? In other words, is Windows 7 or Windows 8 on the new machine smart enough to look at a desktop.ini file and come to the conclusion, "The contents of that desktop.ini file look wrong. I'm going to delete it and create a clean desktop.ini file with default Windows settings."