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Here is the official word from Microsoft TechNet, The C:\Users folder is shared when any sub folders from C:\Users\<username>\ is shared. The article is stale and mostly unhelpful, but worth knowing to complete the story.
Connections to Microsoft SQL Server from a client running on the same computer use the shared memory protocol. Shared memory has no configurable properties. Shared memory is always tried first, and cannot be moved from the top position of the Enabled Protocols list in the Client Protocols Properties list.ou cannot create an alias using the shared memory protocol, but if shared memory is enabled, then connecting to the Database Engine by name, creates a shared memory connection. A shared memory connection string uses the format.