Yes, should be safe (dlls can be deleted as well). If you just installed or updated a program (i.e. AV software, etc) it might be safer to restart 1st then empty your temp folder as those files may still be in use.
I usually empty the temp folder in my WinXP folder every now and then. Temporary Internet Files folder should also be emptied every now and then as well.
yeah, i agree with jadison. i once deleted all the files in the temp folder and i ended up messing my mcafee viruscan installation. could be that some dll's there were being used by the program but was deleted.
Occasionally there is a problem when all files are removed from the Temp directory, so what I do is leave the non-.tmp files in the recycle bin through one reboot. If the computer boots fine, then I dump them from the recycle bin.
There is also a utility that wipes out temp files:
Programs > Accessories > Disk Tools > Disk Cleanup
Hmm how about this: reboot the pc, delete the files. Any dlls in the temp directory should not be used after the reboot, unless something strange is happening. My $0.02.