The "windows 11 desktop path" thing seems to suffer from too many
changed decisions. For example, there's apparently a registry setting
to specify the location, but there's other mechanisms which are also
used to specify the location, so reading the registry isn't adequate
here.
That said, it's probably safe to create icons in both ~/Desktop and
~/OneDrive/Desktop (if they both exist).
And, that said, I don't use those icons and delete them shortly after
they're created (and, generally speaking, I prefer to think of Desktop
as being a sometimes messy temporary scratch pad).
FYI,
--
Raul