Restore files and directories
Computer Configuration\Windows Settings\Security Settings\Local Policies\User Rights Assignment
Determines which users can circumvent file and directory permissions when restoring backed up files and directories, and which users can set any valid security principal as the owner of an object.
This user right is defined in the Default Domain Controller Group Policy object (GPO) and in the local security policy of workstations and servers.
The default groups that have this right on each platform are:
Workstations and Servers