Hello,
If you are referring to "All Users" and "Default User", and other such
folders that appear ghosted out with a shortcut symbol, those are not really
folders; they are junctions, and are not meant to be accessed through the
shell.
Many folders used by earlier versions of Windows have been moved to a new
location or given a new name in Windows Vista. However, the old folders can
still be seen if you have enabled Show Hidden Files.
Although these look like folders, they are actually what is known as a
junction. Junctions behave like shortcuts, but look just like regular
folders.
Their purpose is to silently redirect programs that access them to their
Windows Vista equivalent.
Since junctions aren't really folders, it is not possible to access them,
and any attempt to do so will give you an "Access Denied" error.