According to the ALTER DATABASE SET documentation, there is still a possibility that after setting a database to SINGLE_USER mode you won't be able to access that database:
Before you set the database to SINGLE_USER, verify the AUTO_UPDATE_STATISTICS_ASYNC option is set to OFF. When set to ON, the background thread used to update statistics takes a connection against the database, and you will be unable to access the database in single-user mode.
So, a complete script to drop the database with existing connections may look like this:
DECLARE @dbId int
DECLARE @isStatAsyncOn bit
DECLARE @jobId int
DECLARE @sqlString nvarchar(500)
SELECT @dbId = database_id,
@isStatAsyncOn = is_auto_update_stats_async_on
FROM sys.databases
WHERE name = 'db_name'
IF @isStatAsyncOn = 1
BEGIN
ALTER DATABASE [db_name] SET AUTO_UPDATE_STATISTICS_ASYNC OFF
-- kill running jobs
DECLARE jobsCursor CURSOR FOR
SELECT job_id
FROM sys.dm_exec_background_job_queue
WHERE database_id = @dbId
OPEN jobsCursor
FETCH NEXT FROM jobsCursor INTO @jobId
WHILE @@FETCH_STATUS = 0
BEGIN
set @sqlString = 'KILL STATS JOB ' + STR(@jobId)
EXECUTE sp_executesql @sqlString
FETCH NEXT FROM jobsCursor INTO @jobId
END
CLOSE jobsCursor
DEALLOCATE jobsCursor
END
ALTER DATABASE [db_name] SET SINGLE_USER WITH ROLLBACK IMMEDIATE
DROP DATABASE [db_name]