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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.
MORE INFORMATION. The way in which you create file shares on a server cluster differs from the way in which you create them on a stand-alone server. For clustering purposes, you do not create the file shares through Windows Explorer.