If that's your answer to every computer problem it's a wonder anyone keeps calling you. I can lock down a Windows machine in five minutes, spend five more minutes educating the user, and that's the end of it. That locked down machine will be just as usable to the customer as it was when I started, so no, it doesn't involve deleting their user account 
I have to agree with this.
Windows 7 works a dream with an obscured named admin account with pwd & users set as 'standard'. I've no idea why they don't come like this out of the box but it's as near to 'sudo' as i've seen on a Microsoft platform.
'Run as' in XP is just too difficult for munters to get their heads around..... Pwd protected admin account & std users in 7 works well... makes them think twice before giving an app the go-ahead.