I had the same issue as others have discussed here:
The "answer" doesn't really answer nor solve the problem.
Problem:
With Windows 8 Pro (and likely Windows 8), if the Windows Media Player Network Sharing Service is running when a user is deleted (using the correct methods through the control panel, using "netplwiz", or using "Advanced user management") and the option to delete all of the user files and folders is selected, the folder "%userprofile%\AppData\Roaming\Microsoft\Windows\Libraries" fails to be deleted.
Worse still, even after a reboot, the Windows Media Player Network Sharing Service continues to lock this folder so it cannot be manually deleted, nor can security settings be altered, nor can "takeown" be used to gain control.
If a user with the same first name is later created, the user ends up with an altered %userprofile% path that includes several numbers after the name (which causes confusion to regular users when trying to figure out which folder is theirs).
Solutions:
One option is to manually shut down the Windows Media Player Network Sharing Service prior to deleting any users.
A second option is to shut down the Windows Media Player Network Sharing Service after deleting any users followed by manually deleting the remaining user folders.
A third option (that I have not tested but should work as most services do not start) is to boot into safe mode and delete the remaining user folders.
Hopefully this will help others with this frustrating glitch.
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