[Zubersoft]

You can try restoring to a tablet without the original directories, as it attempts to create directories that don't exist, but you will run into serious errors if the tablet can't create those directories. This would happen, for example, if you stored things on an SD card on one tablet, and the path to that SD card wouldn't exist on the second tablet.

I would suggest that people always choose an option other than Restore to Original when restoring to a tablet different than their own. This is a much safer approach.