> This is a (near) duplicate of issue7443, I think.

Partially so it seems.  However, my testing with Process Monitor (from
sysinterals) shows that most of the access denied errors occur when
removing directories.

The blind rename-remove dance doesn't work when removing entire
directory trees as now the renamed file/directory might be held
pending delete when the removing parent directory.

For some background for newcomers, see http://support.microsoft.com/kb/159199

For testing, I used regrtest -F -j6 test_import

Without patching it would fail consistently (albeit randomly).