But you could delete system32 if you wanted, it just broke everything, I can't imagine deleting the bootloader would go particularly well for you either.
Yeah this is sort of funny because Linux used to let you delete EFI vars, bricking motherboards, since it mounted them to the root filesystem. It’s since been patched in every motherboard, but sometimes full control is more dangerous than “haha I can just reinstall”
Actually, you can't, not by normal means anyway. For starters, there's the Windows File Protection (WFP) which automatically restores any deleted essential system files, and there's also the Windows Resource Protection (WRP), which prevents you from even attempting to delete those files. There are ways you can get around it of course, but even still, you can't delete files which are in use, which means you still wouldn't be able to delete the system32 folder.
The only way to actually delete it completely, would be to boot from a second OS or a rescue environment and then delete the folder.
In modern installs you've got to jump through a few hoops to be able to delete system32, because normally it simply won't let you or anything running do that.