@RK-IT, Thanks for posting in Q&A. For your issue, I know the icons and links are already under desktop folder and the file permission is correct. You already tried upgrade to the latest version. but it is not showing icons on the kiosk user desktop. I go to do researching but didn't find any similar issue. Please open case to get help on this.
https://learn.microsoft.com/en-us/mem/get-support
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