В Windows Server Resource Kit есть замечательная утилитка: delprof.exe.

Удаляет неиспользуемые юзерские профили.

This utility deletes Windows NT, Windows 2000, Windows XP and Windows Server 2003 family u
ser profiles.

usage:  DELPROF [/Q] [/I] [/P] [/R] [/C:\\<computername>] [/D:<days>]

        /Q      Quiet, no confirmation.
        /I      Ignore errors and continue deleting.
        /P      Prompts for confirmation before deleting each profile.
        /R      Delete roaming profile cache o­nly
        /C      Remote computer name.