Solved can 1st account established during Win8 setup be deleted

Is it possible to remove the initial admin account and user profile (not the built in elevated) that is setup when Win 8 1st starts?
--After creating a 2nd admin account and logging into it I try to delete the initial one but a UAC comes up asking me to use the initial account to do the delete.

Here is what I did:
install Windows 8
setup initial user account: name it Acct1 with local admin privileges.
restart computer, login to Acct1.
open CP, add user account: name it Acct2 with local admin privileges.
restart computer, login to Acct2.
via CP, chose remove account.
A UAC pops up asking to use Acct1 for the delete procedure to delete Acct1.
If I select "no" there is a return to the selection screen.
If I select "yes" the screen shows the available user accounts and asks which one to change.
Select Acct1
No delete option is available.
(if I select any other account, delete is an option)
(--I noticed that the properties for that account are read-only and even though I change them, a reboot returns it to read only.)

The reason I am trying to delete the account is I do not like the c:\user\(profile) and account name.

The first account, should be a Windows Live or Local Account. If you are going to resale the machine, or give it to someone else. It is suggested to wipe the machine, then reinstall the OEM image. As for removing it. Only if you are having issues with that account, then yes you could make a new account. But that will not fix why there is a problem with the OS.

Try enabling the built in Administrator account from an Elevated Command prompt:

net user administrator /active:yes

Reboot and logon as the Administrator.

Try deleting the first account from there.

how do I get to the elevated command?
If I log in with acct2 then go cmd, then to c:\windows\system32 and enter net user administrator /active:yes
I get "System error 5 Access is Denied."

If I log in with acct2 then use the WindowsKey + X
select, "command prompt (Admin)" --I suppose that is the elevated Admin
it gives me the same UCL --where it shows "to continue type an admin password..." for the Acct1 account.
If I do/accept that, it puts me into the system32 elevated cmd.
Then return to c:\users\ and enter rd acct1 /s.
it tries but give errors when trying to remove each folder/file that "the process cannot access file because it is in use."
--which makes sense, since I told it in the UCL to use that account to go to the elevated command.

I don't know another way to get to the elevated command. It keeps throwing me back into Acct1, which is the one I want to remove.

I got further--
this time my reboot acctually took me into the elevated Admin.
I went to the cp and tried to remove the user Acct1
It did but did not remove the profile.
I used a command prompt again to rd acct1 /s
this time I got:
"acct1\AppData\Roaming\Micros~\ Librar~1 - Access is denied.

So the user name is gone but the profile is still there.

When I open c:\users\admin1 the folder is now empty.
However, when I try to delete the folder it tells me I need permission.
I don't know how to take ownership--I don't see the Administrator (elevated) as a choice.
The permissions are now set at administrators desktop.
There is one name that I do not recognize--it is a string. Just in case, I moved the ownership to that but I still couldn't not delete the folder. Should I try giving the ownership to "System"?
Or--just give up and reinstall Windows?

See this article for an easy way to do this. Download and run the .reg file and a Take Ownership selection is added to the right click context menu. Very nice:

Take Ownership Shortcut - Windows 7

thanks, looks like a nice program to take ownership.
Taking ownership still did not help.
I give up on my original problem.
I will do a reinstall of the OS and use the user name I want to always be there as the initial one.
I am beginning to believe Win8 on a desktop and productivity are incompatible.
I will mark this as solved--although, it wasn't solved as hoped. wiping the OS and starting over.