For those who are interested, this seems to be the default user.ini file created by girgiri with all options present.
[msg]
vdp2=FALSE
vdp1=FALSE
smpc=FALSE
scu=FALSE
scsp=FALSE
[inst]
Sh2Pri=FALSE
Sh2Slv=FALSE
MC68K=FALSE
[SMPC]
SetTime=TRUE
AreaCode=1
InputDevice=0
P2Enable=FALSE...