USAFRet :
That is an effective way to cause you to do a full wipe and reinstall of the OS and everything.
If you delete that, your system will no longer work. Period.
I don't know where you read that, or who told you that was a good idea. But never ever listen to that person again.
Not for anything.
This is funny as hell, but 100% true. It's a VERY, VERY bad idea. You WILL be losing everything on that drive if you do that, with no realistic chance of recovering any of it without a lengthy process that would involve the use of another, functional system. Deleting system32 is not part of ANY legitimate advice regarding the solution of ANY kind of Windows problems. As USAFRet said, ever.