@fiore @nyanide
It's complicated…
When your Windows machine is a part of domain, users can have "roaming profiles" so their settings stay in sync no matter what computer they log into.
And there are 3 directories under %HomePath%/AppData :
Roaming — settings that are synced
Local — things that aren't
LocalLow — things used by software running in "protected mode", this used to be a thing in NT, offered a degree of isolation, not sure it's still used in modern Windows