The associated .dat file contained in the folder probably means there is a program, of some sort, that created it. But still, the folder and file you've shown are NOT required files for Windows to run.. Only YOU know if you've installed a specific program which might need the item. Of course, if you know you haven't installed such a thing, you could simply delete the folder and file and see what happens, but I would try scanning the computer with a few malware removal tools first, just to see what they find. Follow the steps in the link below to the letter.
“Expand” the post titled: "Please try this" at the link below:
Hope this helps.
In my program files x86 I saw something called "Naughty Basis" and it REALLY sounds naughty. It doesn't look like something that everyone has. Is this something I shouldn't have? Just a little curious, not paranoid.