I'm seeing exactly the same problem with deleting a file from a QNAP TS-469 Pro NAS SMB share with 10.8.5's Finder--it says the deletion can't be completed because the file is in use. The file never gets moved to the trash nor is deleted due to the error.
But deletion from Terminal works fine, like so:
rm /Volumes/ShareName/FileName.Ext
No fancy permissions changes, nor aggressive rm -f, no sudo or su to gain root power. A simple rm from the Terminal just works.
This happens randomly with some files on the NAS, which are all created by the same process but sometimes are deletable and sometimes aren't. If a file presents the error, it remains undeletable no matter how many reboots occur to either the NAS or the Mac. Finder just won't delete the file, and Terminal always works.
Windows machines on the same network have no trouble deleting the files that the Mac has trouble deleting.
Weird, huh? This seemed to start happening with some update to 10.8 a while ago, but I am not sure when exactly. If I had a 10.7 or 10.9 machine, I would test with those to diagnose the problem.