I’ve seen this a couple of times now with Vista, and thankfully it’s a fairly straightforward fix:
Log on as another user with Administrative rights.
Start regedit and go to the following key:
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList
Here you’ll see a list of SIDs for each user profile, and you should find there are two with the same SID, however one ends with “.bak”. You need to swap these around – essentially restoring the backup SID.
Once swapped – set both State and Refcount to 0 and then reboot. Fingers crossed, everything should be back to normal!
For a good step through of the process – take a look at this walkthrough.