You can insert two options inside the autounattend.xml without needing to create the profile folder...
These lines need to be added to the
Microsoft-Windows-Shell-Setup section.
Code:
<FolderLocations>
<ProfilesDirectory>D:\Users</ProfilesDirectory>
<ProgramData>D:\ProgramData</ProgramData>
</FolderLocations>
You do, however, need to make sure that you create and format the D drive during setup - again, if you really wanted to, this can be done inside the autounattend file (but I generally do that manually, just to be safe)
The point previously stated still applies if you change the location of any other system folders, such that they are located outside the Users folder, then you'll need to create those folders, but that can be added to a batch file.