The Owner Account Is Displayed As “Account Unknown” in Profiles on Windows XP Home Edition-Based Computers (Q312131)
The Owner account may not be removed correctly when you run Setup on computers that are running Windows XP Home Edition. The Owner account is displayed as “Account Unknown” when you view profiles on the computer. Also, the Owner folder is not removed because the profile is not removed. Note that other problems occur if an Owner account is used or created during the remainder of setup or Out of Box Experience (OOBE).
This problem occurs because the OOBE code does not delete the Owner account during Setup.
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