For example, I usually change user profile folder icon to the same that used for user on logon screen, so the desktop.ini of my c:\Users\Myusername\ is like this:
In Explorer, if to navigate to this folder using real filesystem path c:\Users\Myusername\, it will show this user.bmp icon in both address and status bars, and the same it will show for Myusername if to go up to c:\Users.[.ShellClassInfo]
IconResource=C:\Windows\winsxs\x86_microsoft-windows-usertiles-client_31bf3856ad364e35_6.0.6000.16386_none_275f21681c03592c\user.bmp,0
The same time, if to open Myusername within virtual Desktop item in Explorer, it will show different system icon for user profile folder (easeist way to do it is to activate Tree in Explorer and click on Desktop).
TC's behaviour is almost the same: different folder icons for virtual (\\Desktop\Myusername\) and real filesystem (c:\Users\Myusername\) user profile folder in file panels, however for tab with opened real filesystem path TC is using virtual object icon instead of real fs one.