System32 is the core or the windows operating system, and is required to make it run. It is a running joke across the Internet to suggest that people delete System32 as a joke toMicrosoft as they do not protect the system files.
My dad had an old computer and his installation of windows became corrupt a deeded reinstalling, before he did he deleted System32 for the fun of it. When you do your entire computer runs extremely slowly because it has to access all system files from the temporary local cache and not from their original location. En you turn off your computer, you will not be able to boot it up again. There are videos of people doing it on YouTube if you want to see.
System32 is a huge target for viruses as if even one file in there is changed or removed your entire operating system will fail. Also Microsoft decided it would be a good idea to not protect this file so anyone can access it. Seems strange... There are similar folders on Mac and Linux that hold the core of the operating system, but on these two systems they are protected and harder to access via the console.
In other words, never delete System32 unless you want to ruin your computer...