You don't need to (and honestly, can't) manually delete files to get rid of Flash Player.
To remove copies of Flash Player distributed by Adobe, you can run our uninstaller here:
Uninstall Flash Player - Windows:
https://helpx.adobe.com/flash-player/kb/uninstall-flash-player-windows.html
Uninstall Flash Player - Mac:
https://helpx.adobe.com/flash-player/kb/uninstall-flash-player-mac-os.html
On Windows 8 and higher, Microsoft distributes a built-in version of Flash Player for Internet Explorer and Legacy Edge via Windows Update. As you've noticed, only Microsoft can modify the locations where this copy is installed. Microsoft has an optional update available that removes their copy of Flash Player. If you do nothing, Microsoft will eventually make this update mandatory, and it will be removed automatically.
Microsoft Update for Removal of Flash Player
https://support.microsoft.com/en-us/help/4577586/update-for-removal-of-adobe-flash-player