Restore files and directories This policy setting determines which users can bypass file, directory, registry, and other persistent object permissions when restoring backed up files and directories on computers that run Windows Vista in your environment. This user right also determines which users can set valid security principals as object owners; it is similar to the Back up files and directories user right. When configuring a user right in the SCM enter a comma delimited list of accounts. Accounts can be either local or located in Active Directory, they can be groups, users, or computers.

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(1) GPO: Computer ConfigurationWindows SettingsSecurity SettingsLocal PoliciesUser Rights Assignment!Restore files and directories (2) WMI: root sopcomputer#RSOP_UserPrivilegeRight#AccountList#UserRight='SeRestorePrivilege' and precedence=1