The Folder Options preference in Group Policy Preferences is reapplied on a Windows Vista or on a Windows Server 2008-based client computer, even when you select the “Apply once and do not reapply” option
In the Active Directory domain environment, you configure a Group Policy object (GPO) for the Folder Options preference in Group Policy Preferences, and then you select the “Apply once and do not reapply” option for this Group Policy. In this scenario, after you log on to a computer that is running Windows Vista or Windows Server 2008, you see that the Folder Options preference in Group Policy Preferences is applied to the client computer. However, after you change some Folder Options in Microsoft Windows Explorer, log off, and then log on to the client computer again, the changes in the Folder Options are lost. The changes are also lost after the Group Policy is refreshed.
Note: The changes in the Folder Options preference in Group Policy Preferences are expected to be kept because the Folder Options GPO is configured as “Apply once and do not reapply.”
For more information on this issue, including potential causes, workarounds, and resolutions, see: Microsoft KB Article KB970974.