open handles to users registry files make it impossible to delete user profile after ssh connection

"OpenSSH for Windows" version

7.7.2.2

Server OperatingSystem

Windows Server 2019 Standard
((Get-ItemProperty "HKLM:\SOFTWARE\Microsoft\Windows nt\CurrentVersion\" -Name ProductName).ProductName)

Client OperatingSystem
Windows 10

What is failing

When a connection to the SSH server has been closed, the user profile of the user persistently keeps handles open into the specific users registry files on the server. Even after stopping sshd it is e.g. not possible to delete the users profile until you reboot the server.

To reproduce, create a local user on the server (e.g. sftp). Establish an SSH connection to the server using this user. Close the SSH session. Stop SSHD. Try to delete the users profile via Advanced system settings GUI. The Delete button is grayed out because of the still opened handles to the users registry.

Expected output

All handles should be closed to make it possible to delete the user profile.

Actual output

Here is the result of handle64.exe after stop sshd and user is no longer logged in (username: sftp.

C:\>handle64.exe -a | findstr /i "sftp"
 135C: File  (---)   C:\Users\sftp\AppData\Local\Microsoft\Windows\UsrClass.dat.LOG2
 1CB0: File  (R--)   C:\Users\sftp\AppData\Local\Microsoft\Windows\UsrClass.dat{c7f32395-181e-11eb-8bf9-00505699b0d3}.TMContainer00000000000000000001.regtrans-ms
 1CD8: File  (R--)   C:\Users\sftp\NTUSER.DAT{1c3790b4-b8ad-11e8-aa21-e41d2d101530}.TMContainer00000000000000000001.regtrans-ms
 1E24: File  (---)   C:\Users\sftp\NTUSER.DAT
 2104: File  (R--)   C:\Users\sftp\AppData\Local\Microsoft\Windows\UsrClass.dat{c7f32395-181e-11eb-8bf9-00505699b0d3}.TMContainer00000000000000000002.regtrans-ms
 2178: File  (R--)   C:\Users\sftp\AppData\Local\Microsoft\Windows\UsrClass.dat{c7f32395-181e-11eb-8bf9-00505699b0d3}.TM.blf
 22D8: File  (---)   C:\Users\sftp\AppData\Local\Microsoft\Windows\UsrClass.dat
 2614: File  (---)   C:\Users\sftp\AppData\Local\Microsoft\Windows\UsrClass.dat.LOG1
 2648: File  (R--)   C:\Users\sftp\NTUSER.DAT{1c3790b4-b8ad-11e8-aa21-e41d2d101530}.TM.blf
 2734: File  (---)   C:\Users\sftp\ntuser.dat.LOG2
 27C0: File  (R--)   C:\Users\sftp\NTUSER.DAT{1c3790b4-b8ad-11e8-aa21-e41d2d101530}.TMContainer00000000000000000002.regtrans-ms
 2B08: File  (---)   C:\Users\sftp\ntuser.dat.LOG1
 1BEC: Token         MYSERVER\sftp:11aabc8f

No source files or tests are named. Reproduce the issue by opening and closing an SSH session, stopping sshd, and checking the user's registry handles with handle64.exe; done means the profile can be deleted without rebooting the server.