Can't Delete Profile Directory, UsrClass.dat is Being Used

Archived from groups: microsoft.public.windowsxp.configuration_manage (More info?)

Administrator deleted user X but the associated profile directory remained. It
is desired to recreate that user and use the same profile directory name but
because the old one stayed the new directory is given another name. When trying
to delete the unused profile directory (C:\Documents and Settings\X\) on Windows
XP Tablet PC Edition I get the following error:

Error Deleting File or Folder
Cannot delete UsrClass.dat: It is being used by another person or program.
Close any programs that might be using the file and try again.

I can manually delete all files and directories in that profile except for two:
....\X\Local Settings\Application Data\Microsoft\Windows\UsrClass.dat and
UsrClass.dat.LOG