Default download and generally most default places in windows was always a sore point for me. Always changed them to other disk so they do not go to boot/OS drive. One hiccup to system and all those files are gone.
As "Documents and Settings" contain a lot more folders, files and settings, "User" folder is only another shortcut to some default places, all of the files in it and in Docs & settings are actually on the same place on disk. "User" probably meant to access them easier than to dig to D&S even for one user. Same was on Win7, so nothing new there.
Computer Type PC/Desktop System Manufacturer/Model Number Home made OS Windows 8.1 Pro CPU AMD FX 6300Be @4.7GHz Motherboard Gigabyte GA-990XA-UD3 Memory 8GB Kingston 1866 Graphics Card MSI AMD R7 260 oc
PSU Sharkoon, Silent Storm 660W Case CM Dragon Tower Cooling Scythe Mugen 3 Hard Drives Silicon Power V70 240GB SSD
Kingston V300 120GB SSD
WD 750GB Green
WD 500GB black
Bunch of backup HDDs. Internet Speed 10/2 Mbps Browser Firefox Antivirus WD