Archived from groups: microsoft.public.windowsxp.configuration_manage (More info?)
What is the effect on the system of making a limited user temporarily an administrator (in order to install certain applications, like toolbar wallpaper, for them) and then returning them to limited user status? Will this corrupt their profiles or do any damage?
More aboutuser rights changes
If you temporarily make a user an administrator to install items, and then return to the previous settings, you should experience no trouble. I have done it before and it seems to work fine with me.
I do it all the time, if I need to install a piece of software, etc. There are no problems encountered. The rights assigned to files, etc. don't change. That user just moves to the administrator group and back to users group when you change it back.