Why does systemprofile need Desktop folder to open

Question

We were unable to open an Excel Workbook with ASP.net before creating a folder named "Desktop" in the systemprofile Folder.

The solution was to create a folder named "Desktop" in C:\Windows\SysWOW64\config\systemprofile\

Error Message:

System.Runtime.InteropServices.COMException (0x800A03EC): Microsoft Office Excel cannot access the file 'c:\temp\test.xls'.

There are several possible reasons:

• The file name or path does not exist.
• The file is being used by another program.
• The workbook you are trying to save has the same name as a currently open workbook.

Does any one know an explanation for this?

If found a tip here: Excel 2007 automation on top of a Windows Server 2008 x64

But I do not understand how this Desktop folder is related to Excel or InteropServices in general.

Version Information:

OS: Windows Server 2012 IIS: Internet Information Services (Version 8.0.9200.16384) Excel: Excel 2013