OneDrive error: "The tag present in the reparse point buffer is invalid"

Often (too often), OneDrive on Windows gets confused and creates errors in the file system.
The result is that some files appear to be locked; in reality the situation is even worse.
Trying to delete them, you get the error "The tag present in the reparse point buffer is invalid".

The solution for to open a prompt with Administrative privileges and execute:

chkdsk c: /f

The fix of the file system will be done at the next reboot of the computer.