Now that GNOME 3 doesn't use a Desktop directory I don't think it makes sense to create it by default.
I agree that its kinda weird to have a Desktop directory in Gnome 3 which is not used by default. However, other desktops and some gnome 3 users do use it. I'm not sure when we should create it for those. I guess we could handle the desktop translation etc as before, but not actually create the desktop directory. Then apps can create it as needed with the right translation. Unfortunately the code will reset entries with non-existing directories to ~/ on next login...
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