Under which circumstances does the System process (PID 4) retain an open file handle?

Files accessed through a share will be locked by the system process (PID 4).

Try opening compmgmt.msc -> System Tools -> Shared Folders -> Open Files to see if the locked file is listed there

See also the sysinternals forum for a way to replicate this.
Not all applications lock files when they are opened, Excel however does. I don’t know if Access does the same…

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Hata!: SQLSTATE[HY000] [1045] Access denied for user 'divattrend_liink'@'localhost' (using password: YES)