No, you could change the location of the iTunes Music folder but not the folders in it. The \Downloads\Podcasts\ is a temporary folder iTunes downloads the podcasts to, once they're downloaded iTunes moves them to the Podcast folder. Sometimes iTunes will leave some extra files in the \Downloads\Podcasts\, I just delete them once in a while.
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64GB iPad 3, 32GB iPhone 4, 1G 16GB touch, 4G & 6G Silver 16GB nano, 5G 60GB iPod, 1G AppleTV, 2G ATV, 2.5GHz 17" MacBook Pro
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