I found that in 1.23.160 %allusersprofile% is not detected. I made some test using oryginal winapp.ini and winsys.ini (copying some files (tmp/log/...) to dirs from those files) and CC do not delete files when %allusersprofile% is used.
I also made some test on winapp2.ini setting some dirs/files (based on CCleanerBeginnerGuide.pdf) based on variable %allusersprofile% and also no effect so I think it's a bug.