But let's dive into that "My Computer" view. That view is not of a file system but of the computer so this is not where one would create a folder.

As you've used Windows for years, are you aware how Windows Explorer tries to be all things to all people? For example I have seen printers and such show in My Computer but only your newest of the new users might think they can create a folder in the My Computer view.

And to drill down even further the answer turns to NO YOU CAN'T as a folder is never truly empty. It may contain the usual ".", ".." and maybe a desktop.ini file that Windows Explorer uses to help it determine the view.