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.meta files are found usually in system-generated folders. They contain information and metadata about the folder they're placed in. .meta files are really JSON files. Because they start with a dot, they are also considered hidden files.

.meta files were introduced with the release of V2 Service Pack 1. Most .meta files have one property: description, which is a description of the folder. If the description property exists, the description is shown on the left side of the Explorer window.

Here is the .meta file content from C:/user:

{
	"description": "This is your user folder."
}