Taskbar toolbar - Right click > Open folder fails

0.4.8-dev-152-ge12763d : Works fine.
0.4.13-dev-790-g0f16d44-x86-gcc-lin-dbg : No error but opens wrong folder (My Documents)
0.4.15-dev-3847-g9b71653-x86-gcc-lin-dbg up to 0.4.15-dev-6000-g8b948ff-x86-gcc-lin-dbg : Error message

• right click on Taskbar > Add toolbar > C: (or any other existing folder structure)
• right click > Open Folder

• Fails due to "non existing path"

Function in cause : https://git.reactos.org/?p=reactos.git;a=blob;f=dll/win32/browseui/shellbars/CISFBand.cpp#l596

In fact 2 regression in a row :

Initial design by binarymaster working fine since 0.4.8-dev-152-ge12763d then broken leading to "My documents" to be open instead of expected folder (C: in this case)

REGRESSION 1 : No longer opening C: but "My Documents" instead

 reactos-livecd-0.4.13-dev-789-g5972b1e-x86-gcc-lin-dbg 
reactos-livecd-0.4.13-dev-790-g0f16d44-x86-gcc-lin-dbg (but opening "My documents")

Guilty commit is 0f16d44 by reactosfanboy based on a patch by DougLyons  (Fixing CORE-6412 and CORE-12927) : https://github.com/reactos/reactos/commit/0f16d44b660266130f5c0807c01d01cfaa6e685d 

REGRESSION 2 : No longer opening folder but showing an error

 reactos-livecd-0.4.15-dev-3846-gd64ab28-x86-gcc-lin-dbg (but opening "My documents" => other regression to be investigated once this one gets fixed)
 reactos-livecd-0.4.15-dev-3847-g9b71653-x86-gcc-lin-dbg

Guilty commit is g9b71653 https://github.com/reactos/reactos/commit/9b716539182864bc077e362febcda74da50287ed which now prevents ShellExecute from executing non-exe files (here "open" verb on a folder) and ShellExecuteEx is used by IDM_OPEN_FOLDER processing in CISFBand::InvokeCommand https://git.reactos.org/?p=reactos.git;a=blob;f=dll/win32/browseui/shellbars/CISFBand.cpp#l608

This change is wrong as looking at https://learn.microsoft.com/en-us/windows/win32/shell/launch no obvious reason to fails on non-exe files is indicated. Moreover it's used to open a folder and .bmp files in the exemple and not sure that using ShellExecuteEx with ITEMIDLIST structure (with SEE_MASK_IDLIST) is relevant for regular folders (when it's not for an object in the Shell namespace)