Another reason to despise M$ ...

On my wife's win-xp laptop, a huge number of files seem to have showed up
and I have no idea why or what they are for.  Hundreds of them seem to be
in these sub-directories:

C:\I386\IIS6.CAB
C:\I386\COMPDATA
C:\IBMWORK\XPLOCALE
C:\IBM\WORK\QVIDEO

How can I figure out what they are for and/or if they can just be safely
deleted (I hope).

On my Linux systems, I know how to capture a list of files, but how can I
do that (via the command line?) on her win-xp machine so I could post
them on a web page.