Windows – Admin’s permission to copy a file into Program Files folder

It's possible that by upgrading, the old XP user was not converted well to Windows 7 - therefore these files are owned by a phantom user. You can follow the steps below:

1. Take ownership of the files. Start a Command Prompt (cmd) as an administrator, and enter:

   takeown /f file
   takeown /f directory /r
   

2. Give yourself full rights on the file:

   cacls file /G username:F
   cacls directory /T /G username:F
   

cacls can be used with wildcards and directory traversal. See also:
Security from the command line with CACLS
CACLS command

For a more evolved Visual Basic script see: Xcacls.vbs to modify NTFS permissions.

With out more information this is a little difficult to answer, for example if the pc is a domain member this will not work. But I'll take a crack since I have fixed similar issues on home premium systems with this. Open an elevated CMD window (right click run as administrator) type in:

net user administrator /active:yes

log off and log in as the new admin account that should now be available it will allow you to delete these folders. Remember to run the same command with a "active:no" at the end to deactivate the admin account afterward.