I work at an Apple authorized service provider, and many times we need to do a new OS X install, create a (temporary) user account, run all the updates, then delete the user account and get the machine back to "new" condition, i.e. no user accounts and Setup Assistant runs at boot.

The process in 10.4 is pretty well documented, but not so 10.5. Here's a process I've come up with and tested twice. It's not as elegant as just deleting the whole netinfo database, but it still seems to accomplish what I need. Hopefully someone more knowledgeable can improve it! To delete a user from the command line in 10.5:
  1. Boot into single user mode. Hold Command-s at startup.
  2. Check the filesystem: /sbin/fsck -fy
  3. If no remaining errors, mount the filesystem: /sbin/mount -uw /
  4. Start up directory services ...

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