In Win7 can both User and System "TEMP" variables point to the same directory?

In Win7 can both User and System "TEMP" variables point to the same directory?

I know i can do it, but is it a bad practice? It will look like this:
(System)TEMP -> E:\TEMP
(System)TEMP -> E:\TEMP
(User)TMP -> E:\TEMP
(User)TMP -> E:\TEMP