Deleting system32 doesn't "destroy" the computer, just deletes files the operating system needs to boot. Unless Macs protect their system files from deletion, the same thing would probably happen.
Not hard to put a disc in and install another OS though.
Well you certainly must have gone a crazy roundabout way of deleting it if what you say is true...
First, as you see, you cannot do it through explorer.
Secondly, files there are in use (obviously) and will need to be "unlocked", requiring the use of some specialized program.
Thirdly, some files there belong to the machine itself (which I think is the same as "local administrator"), which is has higher rights level than even the hidden administrator account, so you'd have to have a way to switch their ownership over to you.
So unless you did it on a machine before 2K/XP, you're lying about windows not doing it's job to stop deletion of that folder.
Don't repeat things just because other people say them. Check info out yourself first.
Most of what everybody says about computers is bullshit, or hasn't been true in 10 years.