It’s From A Somewhat Recent Security Patch, It’s Not A Free U2 Album!
The internet is abuzz with various theories about how those dastardly evildoers at Microsoft are plotting to take over your life via an empty folder called inetpub they secretly installed on your C: drive. Ignore them, do not delete the folder. It was created by KB5055523 to resolve an vulnerability with Internet Information Services, the empty folder will indeed be created even if you do not have IIS installed. If you delete it, it will not cause system instability but the April cumulative updates are likely to fail to install. It’s not particularly wise to prevent further updates to your machine.
Microsoft have yet to explain exactly how an empty folder will protect you from and elevation of privilege vulnerability but apparently it is involved somehow. Bleeping Computer has posted a process to recreate the folder if you did follow advice from a random social media place. Please remember to always question advice you get from posts on the internet created by people who pretend to be experts. Check with the real industry experts first!