Penrat,
if you browse your harddisk, you will see that there are a lot of files in the Windows folder (and its subfolders). Many of those files are placed there by other applictions then Windows itself. So, a message saying "it is a windows file" doesn't really say/mean much.
Code 42060 means (iirc) that the file is in use. That is the reason that it can not be deleted.
A boottime scan should be able to handle it.
Please send it to the chest as tech advised.
If it turns out to be a false positive, you can always restore it from there.
You can also submit the file to Jotti to see what other av scanners say about it.
(link is on the site mentioned in my signature)
Good luck solving this, and remember......
We are here if you need information/help