Some special folders such as My Documents, My Network Places, Recycle bin and others can be changed via the Registry. But I think it stands to reason that the Windows and system folders cannot be renamed because for the countless files and apps that depend on them, it would be like trying to find one's way around a strange large city w/o a map, trying to find an address that doesn't even exist. In fact, my XP doesn't even have a right click Rename option for Windows or System 32.
Of course, I could be dead wrong. But frankly, I feel trying to accomplish this would not be worth the possible risk of causing a deadly crash.
Charlie