SetOwner sets the owner of the file object. You need WRITE_DACL and WRITE_OWNER rights to set the DACL or the privilege SE_TAKE_OWNERSHIP must be enabled. To make a successfull call the ID must be the user of the thread calling this function. Only a user with enough rights can take ownership to his username. To set the owner to a different user as the token owner the user must be logged on (using LogonUser or similar), the thread must be impersonated to this user and the SetOwner is called in this thread. 

The SID is copied into the file object.

TJwSecureRegistryKey Methods