imho, an ini file is just a text file to distribute with an application so you can control behavior of the application in one particular environment. For example, you could store a language in "language.ini", read it from your source code, and present the GUI based on that language.
To accomplish this, your ini file contains:
[general]
language=Russian
then read it from Delphi:
...
uses Inifiles;
...
var CurrentLanguage:string;
...
Ini := TIniFile.Create('C:\somedir\languages.ini');
CurrentLanguage := Ini.ReadString('General', 'language', 'English');//if key isn't found, language is English
Ini.free();
So basically it contains TEXT info... as said above, if you add it as a resource, you might as well hardcode it. Resources should be used primarily for binary data (an image, audio file, video, etc).