Since your calculator wrote to it, the answer is obviously "yes."
My WIN.INI was modified in November 2012, by what I don't know, and
SYSTEM.INI was last modified on in May, 2011. I find backups of both of
them in the directory C:\WINDOWS\pss , dated 2006.
Generally, a program will make an updated version of
win, sys, and control ini's and rename the old version
as win.000, win.001, etc.
They are mostly for 16 bit programs.
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