In a way yes, because the system folders contain the active files, where what is in the Systems Volume information folder (restore points) was previously in system files, etc. but removed or updated.
However, they are there to serve a purpose recovering from problems and for that reason alone they are still important.
Deletion isn't really a good first option (you have none left), 'first do no harm' don't delete, send virus to the chest and investigate. Infected restore points are somewhat of an exception to the rule, if you sent those to the chest and subsequently tried to restore them, windows would block this, so to all intents and purposes, having sent them to the chest they are history, dead.
There is no rush to delete anything from the chest, a protected area where it can do no harm. Anything that you send to the chest you should leave there for a few weeks. If after that time you have suffered no adverse effects from moving these to the chest, scan them again (inside the chest) and if they are still detected as viruses, delete them.
It depends on why a restore point is necessary, if a file is deleted from a system folder, windows system restore would create one automatically. If you were going to do something which might carry some risk, like installing a large Service Pack, you could set a restore point manually as set out below.
Create a clean System Restore point:
1. Click Start, All Programs, Accessories, System tools, System Restore.
2. In the pop-up that appears fill in the radio button to Create a Restore Point
3. Click NEXT
4. Enter a useful name that you will remember if you need to find this again (Clean Restore Point)
5. Click CREATE