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
P2InputDevice=-1
instance1=NULL
instance2=NULL
[VIDEO]
ON=TRUE
NBG0=TRUE
NBG1=TRUE
NBG2=TRUE
NBG3=TRUE
RBG0=TRUE
RBG1=TRUE
VDP1=TRUE
[DISP]
FullScreenH=800
FullScreenV=600
FullScreenStart=FALSE
FitToScreen=TRUE
EnableFrameSkip=TRUE
FrameSkip=2
EnableTextureUpdateOptimize=TRUE
MaxPolygon=2000
MaxTexture=800
SaturnWait=TRUE
TextureFilter=FALSE
[CD]
DriveLetter=G
[SOUND]
SoundOn=TRUE
[P1KeyMap]
UP=200
DOWN=208
LEFT=203
RIGHT=205
A=44
B=45
C=46
X=30
Y=31
Z=32
L=16
R=18
START=28
[P1JoyMap]
UP=0
DOWN=0
LEFT=0
RIGHT=0
A=0
B=1
C=2
X=3
Y=4
Z=5
L=6
R=7
START=8
[P2KeyMap]
UP=200
DOWN=208
LEFT=203
RIGHT=205
A=44
B=45
C=46
X=30
Y=31
Z=32
L=16
R=18
START=28
[P2JoyMap]
UP=0
DOWN=0
LEFT=0
RIGHT=0
A=0
B=1
C=2
X=3
Y=4
Z=5
L=6
R=7
START=8
[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
P2InputDevice=-1
instance1=NULL
instance2=NULL
[VIDEO]
ON=TRUE
NBG0=TRUE
NBG1=TRUE
NBG2=TRUE
NBG3=TRUE
RBG0=TRUE
RBG1=TRUE
VDP1=TRUE
[DISP]
FullScreenH=800
FullScreenV=600
FullScreenStart=FALSE
FitToScreen=TRUE
EnableFrameSkip=TRUE
FrameSkip=2
EnableTextureUpdateOptimize=TRUE
MaxPolygon=2000
MaxTexture=800
SaturnWait=TRUE
TextureFilter=FALSE
[CD]
DriveLetter=G
[SOUND]
SoundOn=TRUE
[P1KeyMap]
UP=200
DOWN=208
LEFT=203
RIGHT=205
A=44
B=45
C=46
X=30
Y=31
Z=32
L=16
R=18
START=28
[P1JoyMap]
UP=0
DOWN=0
LEFT=0
RIGHT=0
A=0
B=1
C=2
X=3
Y=4
Z=5
L=6
R=7
START=8
[P2KeyMap]
UP=200
DOWN=208
LEFT=203
RIGHT=205
A=44
B=45
C=46
X=30
Y=31
Z=32
L=16
R=18
START=28
[P2JoyMap]
UP=0
DOWN=0
LEFT=0
RIGHT=0
A=0
B=1
C=2
X=3
Y=4
Z=5
L=6
R=7
START=8