I ran into this issue recently where some files and folders were not accessible in using the File Explorer, command prompt or even PowerShell. When trying to open / rename or delete the folder the following error pops up:
The tag present in the reparse point buffer is invalid
The files / folders were located in OneDrive for Business and enabled for the on-demand feature. Based on saome other blogs, those files / folders are junction and got in a bad state.