Oh man, deleting System32 would delete all the important files Windows has to use to work, deleting System32 permanently damages your OS, the only way to fix it, it to re-install Windows! It's not just Win 7/10, but on Windows 95-10!
It is possible to delete, but you'd have to do it with Command Prompt.
if you're daring and wanna do it (hell yeah!) then this is how, with all that about destroying your OS, this is how:
1. Press the Windows Key and R at the same time
2. In the box that opens, type "cmd" and click "OK"
3. In cmd (for Windows XP-10) type "del. c:\windows\system32"
4. It will say (Are you sure? Press "Y" for yes and "N" for no) twice
5. Press "Y" twice and then wait..
6. Congratulations! You're OS just bit the dust!