Determines which users can take ownership of any securable object in the device, including Active Directory objects, NTFS files and folders, printers, registry keys, services, processes, and threads.
Every object has an owner, whether the object resides in an NTFS volume or Active Directory database. The owner controls how permissions are set on the object and to whom permissions are granted.
By default, the owner is the person who or the process which created the object. Owners can always change permissions to objects, even when they are denied all access to the object.
Computer Configuration\Windows Settings\Security Settings\Local Policies\User Rights Assignment
Take ownership of files or other objects
SeTakeOwnershipPrivilege
Privilege Escalation (TA0004), Defense Evasion (TA0005), Collection (TA0009), Impact (TA0040)