Disabling offline files removes pinned items from Windows 7 task bar?

When I review the forum threads, I found an interesting issue about offline files and pinned items.

Symptom:

Users may not be able to pin items to their taskbar or Start menu, or pinned items may disappear the next time the user logs in if desktop is redirected to a network file server and offline files are disabled.

But if offline files are enabled and re-login, the pinned items will re-appear on the task bar.

Cause:

This occurs becuase Explorer needs permission to read from user shell folders when adding items to the taskbar. The SMB read permissions are more restrictive than NTFS read permissions, so Explorer is not able to access the folders and cannot load the pinned items.

Solution:

To resolve this issue, set the share permissions to Read and Change or Full Control. The folder can be restricted to read only using file system (NTFS) permissions on the file server, but the share permissions must be at least Read and Change.

Reference:

http://social.technet.microsoft.com/Forums/en-US/winserverGP/thread/53a6a7f1-8fb6-47e8-bf8d-c1b03e8d4575/

http://social.technet.microsoft.com/Forums/en/w7itpronetworking/thread/3c60c3f6-6682-4ab4-9369-b3ecac62fcf2