Simplest fully open LAN configuration for XP Pro SP2

I have a small office LAN with 8 XP Pro SP2 computers, and the networking
problems are killing us.

I have two or more user accounts on eacn of these computers and I'd like to
get rid of all accounts on all 8 computers. This I believe will give each
computer full access to share the data on the drives of all other computers
without restriction -- and that's exactly wnat I want-- full unlimited
sharing for everyone, without any required passwords and with no access
restrictions whatsoever.

My problem is that I don't know how to get rid of all the existing accounts,
because it seems I cannot delete the LAST administrator's account on these
computers. Do I have to reinstall the operating system from scratch on all
these computerss just to get rid of all user accounts and have a totally open
network? Or is there another way?

Any help will me very much appreciated, thank you!
.

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