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If anyone would like to confirm it...
1) Open the task manager and ensure that the column for current memory use is displayed.
2) Open the Control Panel using Explorer.
3) Repeatedly press F5 to reload and watch the memory use for Explorer. On my machine it goes up by about 160 KB each time (varies slightly).
This may not be a bug in Windows per se, it may be a fault in a non-standard control panel item so I don't want to report it without confirmation.