Don't duplicate shortcuts that are created before OneDrive has fully launched.
Scenario: Users' Desktops are redirected to a folder inside their OneDrive. Some processes (e.g. Teams and Group Policy preferences) create Desktop shortcuts before OneDrive client has fully started. In these scenarios the shortcuts are duplicated.
We have 1900 users hot-desking across 700 computers. This behaviour leads to potentially hundreds of duplicated shortcuts on their desktops!
For reference, another admin has described this well and provided a script to clear up the mess in this thread: https://answers.microsoft.com/en-us/msoffice/forum/all/exclude-group-policy-shortcuts-from-onedrive-sync/0c70b148-1e1a-42c9-8cf0-e9a6c34f8b41