User Profile Deletion

You can try this in detection and check if it detects correctly the profiles.

$cutoff = (Get-Date).AddMinutes(-60)

Write-Output "`n---- Profile Diagnostic Report ----"
Write-Output "Cutoff time: $cutoff"

# Get tasklist output once
$tasklistOutput = tasklist /v

Get-ChildItem "C:\Users" -Directory -ErrorAction SilentlyContinue |
    ForEach-Object {
        $folder = $_
        $folderPath = $folder.FullName
        $ntName = $folder.Name
        $lastWrite = $folder.LastWriteTime
        $idleMinutes = [math]::Round(((Get-Date) - $lastWrite).TotalMinutes)

        $profile = Get-CimInstance -Class Win32_UserProfile -ErrorAction SilentlyContinue |
            Where-Object { $_.LocalPath -eq $folderPath }

        $status = "Unknown"
        $isSpecial = $false
        $canBeDeleted = $false

        if ($profile) {
            $isSpecial = $profile.Special

            if (-not $profile.Loaded) {
                $status = "Unloaded"
                if (-not $isSpecial -and
                    $ntName -notlike "*Windows*" -and
                    $ntName -notlike "*default*" -and
                    $ntName -notlike "*Public*" -and
                    $ntName -notlike "*Admin*" -and
                    $lastWrite -lt $cutoff) {
                        $canBeDeleted = $true
                }
            } else {
                # Loaded profile — check process activity
                $tasklistName = "$env:COMPUTERNAME\$ntName"

                $hasProcess = $tasklistOutput | Where-Object {
                    $_ -match "\b$([regex]::Escape($tasklistName))\b"
                }

                $status = $hasProcess ? "Loaded Active" : "Loaded Idle"
            }
        }

        [PSCustomObject]@{
            FolderName     = $ntName
            LastWriteTime  = $lastWrite
            IdleMinutes    = $idleMinutes
            Status         = $status
            IsSpecial      = $isSpecial
            Deletable      = $canBeDeleted
            ProfileFound   = [bool]$profile
        }
    } | Sort-Object LastWriteTime | Format-Table -AutoSize