I have logged in as the Farm Admin, tried to delete the record directly, no luck. Tried to create a workflow as the Farm/Timer Service Account, the Installation/Administration account, using Impersonation. But when I try to access the Workflow on this item, I get an "Access Denied" message. No problem viewing the item, I just can't find an account with enough privelege to delete the thing, or to fix the permissions. I found the following link: http://social.msdn.microsoft.com/Forums/en/sharepointdevelopmentprevious/thread/051bc6c7-253f-4bbf-9cbc-f0fdc8245767
Which discusses this problem and shows a "fix", waiting for our Admin to return to try this with PowerShell.
But thought I would ask and see if anyone has any other suggestions. We do have SharePoint Manager 2010, and I have been able to find the record and view all the attributes, just not sure what I would need to change, or how to force a delete this way.