Try this one:
$lockedFolder="C:\Windows\System32"
Get-Process | %{$processVar = $_;$_.Modules | %{if($_.FileName -like "$lockedFolder*"){$processVar.Name + " PID:" + $processVar.id}}}
This looks for every process that's running in the folder. (or in subdirectories)
With this script, you'll get some more informations:
$lockedFolder="C:\Windows\System32"
Get-Process | %{$processVar = $_;$_.Modules | %{if($_.FileName -like "$lockedFolder*"){$processVar.Name + " PID:" + $processVar.id + " FullName: " + $_.FileName }}}
I think there is no equivalent to fuser, but there is a tool called handle.exe that has to be installed first.
PowerShell script to check an application that's locking a file?