I have configured the group policy "Set user home folder" which is located under "Computer Configuration > Policies > Administrative Templates > System > User Profiles". This also creates the folder for new users and assigns the correct NTFS permissions. The Clint OS is Windows 10 22H2.
But why is the netbiosDomain name in the share name?
It looks like this (Screenshot from share):
The user profile folder in "C:\Users" looks normal. Screenshot C:\Users