I have the same issue on a new build machine.
After some research I found the resolution:
http://blogs.msdn.com/b/distributeds...rver-2008.aspx
Resolution
As a workaround it may be necessary to disable this feature which is the default behavior. The policy setting 'Do not forcefully unload the user registry at user logoff' counters the default behavior of Windows 2008. When enabled, Windows 2008 does not forcefully unload the registry and waits until no other processes are using the user registry before it unloads it.
The policy can be found in the group policy editor (gpedit.msc)
Computer Configuration->Administrative Templates->System-> UserProfiles
Do not forcefully unload the user registry at user logoff
Change the setting from “Not Configured” to “Enabled”, which disables the new User Profile Service feature.