Well you can have shortcuts point to the userprofile without them needing to be unique to each user.
For example, "%AppData%\mirc" is equivalent to "C:\Documents and Settings\<Username>\Application Data\mirc" (in a default setup)

Shortcut points to "<path to>\mirc.exe" -i"%appdata%\mirc\mirc.ini" -r"%appdata%\mirc"
For example... "%programfiles%\mirc\mirc.exe" -i"%appdata%\mirc\mirc.ini" -r"%appdata%\mirc"
Then $mircini returns C:\Documents and Settings\<Username>\Application Data\mirc\mirc.ini and $mircdir returns C:\Documents and Settings\<Username>\Application Data\mirc

"%AppData%\mirc\mirc.ini" MUST exist or the (programfiles\mirc) folder will be used.

Copy mirc.hlp,mirc.ini,.servers.ini,versions.txt,etc to "%appdata%\mirc" folder

These files can be placed in the default user profile (eg. "C:\documents and settings\default user\application data\mirc") to propogate to any new accounts that are created.
They must be copied to all existing users profiles manually though.