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Yes, GUID and CLSID are the same, CLSID is a GUID that identifies a COM object, their function is the same, just used in different fields.
About what ID HKEY_CLASSES_ROOT needs to be, you can refer to the explanation in the document.
The HKEY_CLASSES_ROOT (HKCR) key contains file name extension associations and COM class registration information such as ProgIDs, CLSIDs, and IIDs. It is primarily intended for compatibility with the registry in 16-bit Windows.
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