Using Visual Studio I could never come up with a simple project to reproduce the error.
My solution was to disable the Visual Studio Hosting process.
For those interested I have attached a handle trace for the offending handle:
0:044> !htrace 242C
--------------------------------------
Handle = 0x000000000000242c - OPEN
Thread ID = 0x0000000000001cd0, Process ID = 0x0000000000001a5c
0x000000007722040a: ntdll!ZwCreateFile+0x000000000000000a
0x0000000074b4bfe3: wow64!whNtCreateFile+0x000000000000010f
0x0000000074b3cf87: wow64!Wow64SystemServiceEx+0x00000000000000d7
0x0000000074ac276d: wow64cpu!TurboDispatchJumpAddressEnd+0x0000000000000024
0x0000000074b3d07e: wow64!RunCpuSimulation+0x000000000000000a
0x0000000074b3c549: wow64!Wow64LdrpInitialize+0x0000000000000429
0x00000000772184c8: ntdll!LdrpInitializeProcess+0x00000000000017e2
0x0000000077217623: ntdll! ?? ::FNODOBFM::`string'+0x000000000002bea0
0x000000007720308e: ntdll!LdrInitializeThunk+0x000000000000000e
0x00000000773d0066: ntdll_773b0000!NtCreateFile+0x0000000000000012
0x000000007541b616: KERNELBASE!CreateFileW+0x000000000000035e
0x0000000075b42345: KERNEL32!CreateFileWImplementation+0x0000000000000069
0x000000006a071b47: mscorwks_ntdef!StgIO::Open+0x000000000000028c
--------------------------------------
Handle = 0x000000000000242c - CLOSE
Thread ID = 0x0000000000000cd4, Process ID = 0x0000000000001a5c
0x000000007721ffaa: ntdll!ZwClose+0x000000000000000a
0x0000000074b3f2cd: wow64!whNtClose+0x0000000000000011
0x0000000074b3cf87: wow64!Wow64SystemServiceEx+0x00000000000000d7
0x0000000074ac276d: wow64cpu!TurboDispatchJumpAddressEnd+0x0000000000000024
0x0000000074b3d07e: wow64!RunCpuSimulation+0x000000000000000a
0x0000000074b3c549: wow64!Wow64LdrpInitialize+0x0000000000000429
0x000000007724d177: ntdll! ?? ::FNODOBFM::`string'+0x000000000002bfe4
0x000000007720308e: ntdll!LdrInitializeThunk+0x000000000000000e
0x00000000773cf992: ntdll_773b0000!ZwClose+0x0000000000000012
0x0000000075b42642: KERNEL32!BaseRegCloseKeyInternal+0x0000000000000041
0x0000000075b425bc: KERNEL32!RegCloseKey+0x000000000000007d
*** WARNING: Unable to verify checksum for mscorlib.ni.dll
0x0000000068f13ca3: mscorlib_ni+0x0000000000233ca3
0x0000000069bc21db: mscorwks_ntdef!CallDescrWorker+0x0000000000000033
0x0000000069be4a2a: mscorwks_ntdef!CallDescrWorkerWithHandler+0x000000000000008e
--------------------------------------
Handle = 0x000000000000242c - OPEN
Thread ID = 0x00000000000006cc, Process ID = 0x0000000000001a5c
0x0000000077220e0a: ntdll!NtOpenKeyEx+0x000000000000000a
0x0000000074b5d1c9: wow64!Wow64NtOpenKey+0x0000000000000091
0x0000000074b5313b: wow64!whNtOpenKeyEx+0x0000000000000073
0x0000000074b3cf87: wow64!Wow64SystemServiceEx+0x00000000000000d7
0x0000000074ac276d: wow64cpu!TurboDispatchJumpAddressEnd+0x0000000000000024
0x0000000074b3d07e: wow64!RunCpuSimulation+0x000000000000000a
0x0000000074b3c549: wow64!Wow64LdrpInitialize+0x0000000000000429
0x000000007724d177: ntdll! ?? ::FNODOBFM::`string'+0x000000000002bfe4
0x000000007720308e: ntdll!LdrInitializeThunk+0x000000000000000e
0x00000000773d0fca: ntdll_773b0000!NtOpenKeyEx+0x0000000000000012
0x0000000075b42721: KERNEL32!LocalBaseRegOpenKey+0x000000000000010c
0x0000000075b428c9: KERNEL32!RegOpenKeyExInternalW+0x0000000000000130
0x0000000075b427b5: KERNEL32!RegOpenKeyExW+0x0000000000000021
--------------------------------------
Handle = 0x000000000000242c - CLOSE
Thread ID = 0x0000000000000cd4, Process ID = 0x0000000000001a5c
0x000000007721ffaa: ntdll!ZwClose+0x000000000000000a
0x0000000074b3f2cd: wow64!whNtClose+0x0000000000000011
0x0000000074b3cf87: wow64!Wow64SystemServiceEx+0x00000000000000d7
0x0000000074ac276d: wow64cpu!TurboDispatchJumpAddressEnd+0x0000000000000024
0x0000000074b3d07e: wow64!RunCpuSimulation+0x000000000000000a
0x0000000074b3c549: wow64!Wow64LdrpInitialize+0x0000000000000429
0x000000007724d177: ntdll! ?? ::FNODOBFM::`string'+0x000000000002bfe4
0x000000007720308e: ntdll!LdrInitializeThunk+0x000000000000000e
0x00000000773cf992: ntdll_773b0000!ZwClose+0x0000000000000012
0x0000000075b42642: KERNEL32!BaseRegCloseKeyInternal+0x0000000000000041
0x0000000075b425bc: KERNEL32!RegCloseKey+0x000000000000007d
0x0000000068f13ca3: mscorlib_ni+0x0000000000233ca3
0x0000000069bc21db: mscorwks_ntdef!CallDescrWorker+0x0000000000000033
0x0000000069be4a2a: mscorwks_ntdef!CallDescrWorkerWithHandler+0x000000000000008e
--------------------------------------
Handle = 0x000000000000242c - OPEN
Thread ID = 0x0000000000001cd0, Process ID = 0x0000000000001a5c
0x0000000077220e0a: ntdll!NtOpenKeyEx+0x000000000000000a
0x0000000074b5d1c9: wow64!Wow64NtOpenKey+0x0000000000000091
0x0000000074b5313b: wow64!whNtOpenKeyEx+0x0000000000000073
0x0000000074b3cf87: wow64!Wow64SystemServiceEx+0x00000000000000d7
0x0000000074ac276d: wow64cpu!TurboDispatchJumpAddressEnd+0x0000000000000024
0x0000000074b3d07e: wow64!RunCpuSimulation+0x000000000000000a
0x0000000074b3c549: wow64!Wow64LdrpInitialize+0x0000000000000429
0x00000000772184c8: ntdll!LdrpInitializeProcess+0x00000000000017e2
0x0000000077217623: ntdll! ?? ::FNODOBFM::`string'+0x000000000002bea0
0x000000007720308e: ntdll!LdrInitializeThunk+0x000000000000000e
0x00000000773d0fca: ntdll_773b0000!NtOpenKeyEx+0x0000000000000012
0x0000000075b42721: KERNEL32!LocalBaseRegOpenKey+0x000000000000010c
0x0000000075b428c9: KERNEL32!RegOpenKeyExInternalW+0x0000000000000130
--------------------------------------
Handle = 0x000000000000242c - CLOSE
Thread ID = 0x0000000000000cd4, Process ID = 0x0000000000001a5c
0x000000007721ffaa: ntdll!ZwClose+0x000000000000000a
0x0000000074b3f2cd: wow64!whNtClose+0x0000000000000011
0x0000000074b3cf87: wow64!Wow64SystemServiceEx+0x00000000000000d7
0x0000000074ac276d: wow64cpu!TurboDispatchJumpAddressEnd+0x0000000000000024
0x0000000074b3d07e: wow64!RunCpuSimulation+0x000000000000000a
0x0000000074b3c549: wow64!Wow64LdrpInitialize+0x0000000000000429
0x000000007724d177: ntdll! ?? ::FNODOBFM::`string'+0x000000000002bfe4
0x000000007720308e: ntdll!LdrInitializeThunk+0x000000000000000e
0x00000000773cf992: ntdll_773b0000!ZwClose+0x0000000000000012
0x0000000075b42642: KERNEL32!BaseRegCloseKeyInternal+0x0000000000000041
0x0000000075b425bc: KERNEL32!RegCloseKey+0x000000000000007d
0x0000000068f13ca3: mscorlib_ni+0x0000000000233ca3
0x0000000069bc21db: mscorwks_ntdef!CallDescrWorker+0x0000000000000033
0x0000000069be4a2a: mscorwks_ntdef!CallDescrWorkerWithHandler+0x000000000000008e
--------------------------------------
Handle = 0x000000000000242c - OPEN
Thread ID = 0x0000000000001cd0, Process ID = 0x0000000000001a5c
0x0000000077220e0a: ntdll!NtOpenKeyEx+0x000000000000000a
0x0000000074b5d1c9: wow64!Wow64NtOpenKey+0x0000000000000091
0x0000000074b5313b: wow64!whNtOpenKeyEx+0x0000000000000073
0x0000000074b3cf87: wow64!Wow64SystemServiceEx+0x00000000000000d7
0x0000000074ac276d: wow64cpu!TurboDispatchJumpAddressEnd+0x0000000000000024
0x0000000074b3d07e: wow64!RunCpuSimulation+0x000000000000000a
0x0000000074b3c549: wow64!Wow64LdrpInitialize+0x0000000000000429
0x00000000772184c8: ntdll!LdrpInitializeProcess+0x00000000000017e2
0x0000000077217623: ntdll! ?? ::FNODOBFM::`string'+0x000000000002bea0
0x000000007720308e: ntdll!LdrInitializeThunk+0x000000000000000e
0x00000000773d0fca: ntdll_773b0000!NtOpenKeyEx+0x0000000000000012
0x0000000075b42721: KERNEL32!LocalBaseRegOpenKey+0x000000000000010c
0x0000000075b428c9: KERNEL32!RegOpenKeyExInternalW+0x0000000000000130
--------------------------------------
Parsed 0x358E stack traces.
Dumped 0x7 stack traces.
0:044> !handle 242c ff
Handle 242c
Type File
Attributes 0
GrantedAccess 0x120089:
ReadControl,Synch
Read/List,ReadEA,ReadAttr
HandleCount 2
PointerCount 3
No Object Specific Information available