Safe mode w/ IIS4 + PHP

I've looked all around on this stuff to no avail. It appears that Safe Mode just isn't working on my machine. I'm running PHP as a CGI executable and with the config option: safe_mode = on I can still merrily delete files from the root of my C: Before I get a response of, "Well, just change the file system privileges." It should be pointed out that I'm not doing that so that I can TEST safe mode. IIS has a lot of little hidden areas that need to be executable, writeable, etc.; and it would be TREMENDOUSLY difficult for me to secure this whole thing via file system privs. Enter Safe Mode. Or so I thought. Safe mode just seems to not be working at all. The UID of the script I'm running is 0 and yet the UID of the root directory is 0. I AM, however, running all my virtual web servers as their own user. I have confirmed this by denying privileges to Everyone on the root and producing failure; and then granting privileges ONLY to the web server "user" for the root and getting success. So file system privs are working; but I'm confused as to why the uid of the script is 0. This is the case even for a script that is not "owned" (NT file system-wise) by the Administrators group. Am I missing something? Thanks, Eric Gavin