I have a similar problem with a brand new server 2012 and sql server 2012 installation using the standard sql version.

I can only restore/attach a db to my D and L drives if I run sql service as SYSTEM.

If I assign a domain user to sql service I can't see any other drives other than C, and can't attach a db with error below:

Msg 5133, Level 16, State 1, Line 1

Directory lookup for the file "D:\MSSQL\Data\MyDatabase_data.mdf" failed with the operating system error 5(Access is denied.).

I would like to run it as a domain user to I can run backups directly to a network share.

I run Management Studio as Administrator.

Full Permissions for the domain account have been set explicitly on both drives and inherited down.

If I set explicit permissions on just the folders in the drives (D:\MSSQL\Data and L:\MSSQL\Logs) I still get the same error.

This also happens if the domain account used is a domain admin.

Has anyone else been able to get this to work?