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I would have imagined that - being nothing more than a cache of thumbnails - thumbs.db files would have been stored in some dedicated cache area of the Windows filesystem: perhaps Explorer's app cache or similar. It seems weird that this would be one of the very few instances where a cache in Windows is stored with the actual data itself. And why a file, rather than entries in a database?
I can only think of one possible reason: for massive directories of high-resolution images, maybe you would want to send this directory to someone else; including the thumbs.db in the folder could save them the hassle of generating a thumbnail for themselves. That's quite a particular use case.
Even if that was the case, why does Windows only provide the option to turn this caching on and off globally? Shouldn't the presence of a thumbs.db be on a per-folder basis, so you can keep your directories clean but include it for massive picture libraries you intend to send?
Note: I understand how to clean out / disable / VCS-ignore thumbs.db files - this question is purely about the logic behind their existence.