Identify files preventing Net Use /Delete

Question

Sometimes when executing

net use /delete (\\connection or drive)

I get

There are open files and/or incomplete directory searches pending on the connection

How can I find/identify those files? (or dir searches).

I've found tons of advice on how to force the connection closed, and advice on how to identify incoming connections to my shares (typically via Computer Management GUI, Shared Folders, Open Files). But I can't find any clue on how to locate my own outgoing file connections in this way.