[cyberp1983]

Решение найдено! Спасибо NiOl


@echo off
SetLocal EnableExtensions
SetLocal EnableDelayedExpansion

set Lst=C:\Users\Cyber\Desktop\old\lifelist.txt
set Src=C:\Users\Cyber\Desktop\old
set Dst=C:\Users\Cyber\Desktop\old\LIFE

for /f "UseBackQ Delims=" %%S in ("%Lst%") do (
call :prc %%S
for /f "Delims=" %%D in ('dir /b /s /on /ad %%S') do call :prc %%D
)
exit

:prc
set D=%1
set D=!D:%Src%=!
md %Dst%!D! 2>nul
move "%1\*.*" "%Dst%!D!\" 2>nul
for /d %%i in ("%Src%*") do rd /q "%%i" 2>nul
for /d %%i in ("%Dst%*") do rd /q "%%i" 2>nul
exit /b