I observe the problem in rare occasions mainly with powerusers/testers. The majority of users disconnect from sessions so the probem with the locked folder under \users\local_USERNAME wont occur.
Another obeservation: last time it occured to a profile that got the DOMAIN appendix like c:\users\uername.DOMAIN. This seems to be sticky in the profile once it was created with the appendix it well keep it through all new sessions.
Deleting the profile will recreate a clean one c:\users\username again.
However deleting the profile wont help with the hanging \local_username folder problem.