PowerShell module to take ownership of a file/directory, assign permissions allowing deletion, and then delete the item (recursively in the case of directories, and optionally including deletion of all hardlinks to files)

power-delete.psm1

function Power-Delete {
    [CmdletBinding()]
    param(
        [parameter(Position = 0, ValueFromRemainingArguments = $true, ValueFromPipelineByPropertyName = $true)]
        $FullName,
        [switch]
        $AllHardLinks
    )

    process {
        $user = [System.Security.Principal.WindowsIdentity]::GetCurrent().User

        foreach ($x in $FullName) {
            $file = Get-Item -Path $x -Force -ErrorAction Continue
            if ($file -eq $null) {
                continue
            }

            $rule = [System.Security.AccessControl.FileSystemAccessRule]::new(
                $user,
                [System.Security.AccessControl.FileSystemRights]::FullControl,
                [System.Security.AccessControl.AccessControlType]::Allow
            )

            $acl = $file.GetAccessControl()
            $acl.SetOwner($user)
            $acl.AddAccessRule($rule)

            Set-Acl -AclObject $acl -Path $file

            if ($file.Attributes -match "Directory") {
                Get-ChildItem -Path $file -Recurse -Force | Power-Delete
                Remove-Item -Recurse -Force -Path $file
            } else {
                $drive = $file.Directory.Root.Name

                if ($AllHardLinks) {
                    fsutil hardlink list $file | Remove-Item -Recurse -Force -Path {$drive + $_}
                } else {
                    Remove-Item -Recurse -Force -Path $file
                }
            }
        }
    }
}

Usage

Power-Delete [-AllHardLinks] <path> [...]

or

<Some-Command-Outputting-FileSystemInfo-Objects> | Power-Delete [-AllHardLinks]