Neither do I know. Well, caution is certainly appropriate...
(1) Use the Options menu to "Hide Microsoft Entries", if you like Microsoft.
(2) If an entry says "File not found", it's just taking up space & costing a nanosecond/so for Windows to consider it during boot. It probably is a remnant of a sloppy uninstall. You may...
(a) Uncheck it at left to disable it. Then you've got your nanosecond back.
(b) Right-click it, & select Delete. It's gone -- you've got your nanosecond & your space.
I clicked Search Online on that (atmfd,dll) & discovered Microsoft did work on it due to a security vulnerability. I searched in File Explorer to see the file indeed didn't exist. Then I deleted the entry, (as I had deleted a bunch before).
(3) If an entry is for an app you've uninstalled, probably it is a remnant left over & can be at least disabled (unchecked). But best do the Search Online.