|There are several methods that work, and a couple that don't. You seem to have been fixated on the latter.|
You seem to keep insisting on opening OE (just to see if it worked)... well, OK, while it is open, you may as well just delete the contents from all default folders, then right-click the Deleted Items folder and select "Empty Deleted bla-bla", but then you must "Compact" all folders...that should work for your assumed intentions.
That's not the way I would do it, but it should achieve your un-stated intention.
Oh, and then immediately check your Recycle Bin... you just might notice some OE *.dbx files in there... junk 'em.
You just want "virgin" default folders, right? Or did I miss where you explained why you are doing this?