Why do you want to delete all users?
You have to enter Audit mode. Under Audit mode the user is built in Administrator and then you delete all users.
When you exit Audit mode you will be back to OOBE where a new user must be created.
You didn't answer why you want to delete all users. There may be a better solution.
Do you know how to enter Audit mode from running windows?
Rename to Audit.cmd and run it
It will reboot and give you a screen like below
You're now as System administrator.
Go to settings - users accounts and delete all users
When done, restart
It will bring again the window above.
Hit ok. It will restart and continue with OOBE. Don't do nothing. Shutdown (Alt+F4)