I think you need to do some review on the portion discussing EFS. EFS is not based on the users profile,it is a PKI based structure. As the creator owner of a file or a designated Data Recovery Agent (local admin in a workgroup and domain admin in a domain environment)you can encrypt and decrpyt a file using your EFS key (certificate). A users profile only defines a users operating environment and has nothing to do with permissions or user rights.