ok, there's a few statements here that i know to be untrue, and a few others that i suspect are inaccurate.
first of all, one of the easiest ways to delete the files is to logon as another user with administrative rights. you'll now have access to the hidden files on other accounts.
windows xp/98 (and probably any other NT/9x flavor) clears the hidden files when deleting temp files through IE settings - this is not true. consider why they're hidden in the first place: i have good reason to believe, through conversations with law enforcement, that this stuff is often used against you in making a case. that's nothing new, but i would go a little further and suggest that this has something to do with why MS decided to hide them using the methods they did.
if you don't think you have content.IE* on your box, think again. if you think the directories are empty, and you use IE, think again.
it is interesting that MS didn't hide this stuff even better. they could've used rootkits. maybe we'll see that in vista/IE7??? or maybe, as others have suggested, the pretense behind all this isn't as sinister as i'm suggesting it is. still, i have worked with some law enforcement friends and that's why i have reason to believe as i do. and it doesn't stop with IE, though i'm not in a position to test OE anymore as i don't have it installed on either of my windows boxes.
here's an interesting little adventure i went on some time ago...
IE nonsense - note that this AFTER clearing the cache from within IE. OS is XP Pro, SP2.
this is while logged-on in the account i was accessing the directories from.
unfortunately, i was 'raised' on windows. it started with an OEM machine with 95 installed. then 98 and XP. although i've tried to switch to Linux multiple times, i keep returning to windows. there's a few reasons: 1) i'm very familier with it. 2) games. 3) i have yet to find a flavor of Linux that doesn't have a lot of bugs and annoyances and incredibly crappy driver/hardware support.
the last time i researched Linux (a month or so ago) i went with Suse. from what i read, it's the most 'refined' Linux OS (previously i've tried Redhat, Mandrake, Ubuntu and i forget what others). although my joystick was recognized, it didn't work. although it had a driver for my Logitech MX310 mouse (a hugely popular mouse), the side buttons didn't function. the driver for my Creative Audigy weren't nearly as good as the kxProject drivers. my ATI 9800 graphics card wasn't supported well at all. all this stuff may be easily fixed, i don't know, but it was annoying none the less.
i also CANNOT STAND windows as it is out-of-the-box. there's so much crap and annoyances present it's completely ludicrous: IE, OE, WMP, MSN, SFC, "balloon tips", cartoonish default theme, useless and security compromising services, windows update, windows security center, and on and on and on and on. then i found
nLite. it's great for slipstreaming, unattended, and REMOVING all the useless, annoying, security hole riddled crap (that billy thinks everyone should have) BEFORE you install.