jeez, knock it off!
I'm an MCSA... hoping to make this clearer.
EFS (Encrypting File System) is not a toy you can bypass by just being an admin.
EFS is based on a digital certificate architecture which enables user on a certain network or machine to safely protect his files and folders.
EFS is achieved with a pair of keys... to make it simple... one key is the user private key (coming from the account SID - security identifyer) the other key, needed to validate the user's one, comes from the certification authority, means the computer (not the administrator) or the network certificate server.
Files can only be encrypted and decrypted ONLY if the pair of keys match, means that ONLY the original user on THAT specific (network/local) system can handle protected data.
This architecture has ben implemented specially to protect encrypted files against other users and system installations. You can't just dismount an HD, move it under another computer and expect to trick EFS... even if you are an admin.
Cases are 2:
1. On the same encrypted system, you delete the user account along with the user encrypt/decrypt key. You can recover user's encrypted files using the administrator account, who is the default Recovery Agent. If you don't have a Recovery Agent policy, you may create one but you MUST do this on the same system where data had been encrypted (same master system encryption key).
2. You reinstall (or fresh install) the operating system and then loose both the user key and the master system key bacause all SIDs change with a new system installation (fool is the one doing such a thing without backing up sensitive data). The only thing you can do is brute forcing the encrypted data with some sort of hacking tool (I don't know if there are any). Anyway you most likely loose your files forever in this case, you're lucky if you recover some sort of unreadable byte.
Besides, EFS is not available on XP Home Edition... so that thing about Pro over Home or Home over Home or else Pro over Pro don't change a thing.
As far as I know, there is no MS tool to perform a brute force attack on protected data. I might be wrong, but it would be stupid if MS distributed a tool to bypass its most important data protection.