SeTakeOwnershipPrivilege - How to revert takeown?

In the Windows Privilege Escalation module it is stated that “After performing these changes, we would want to make every effort to revert the permissions/file ownership.”, but does not explain how to revert the changes made.

I ran the following to find the owner of the file:

cmd /c dir /q '..\TheFolder\'

 Volume in drive C has no label.
 Volume Serial Number is 0C92-675B

 Directory of C:\TheFolder

 06/04/2021  10:23 AM    <DIR>          WINLPE-SRV01\sccm_svc  .
 06/04/2021  10:23 AM    <DIR>          NT SERVICE\TrustedInsta..
 06/04/2021  10:24 AM                22 ...                    file.txt

Then to take ownership:

takeown /f 'file.txt'
icacls 'file.txt' /grant htb-student:F

To revert, I tried:

icacls file.txt /setowner "NT SERVICE\TrustedInstaller"

 file.txt: This security ID may not be assigned as the owner of this object.

Attempting to set the owner to “WINLPE-SRV01\sccm_svc” did not work either.

I tried to change the ownership in the GUI, Properties->Security->Advanced->Owner: Change, but this action prompts for the administrator password.

Am I doing something wrong, or would it be necessary to escalate to administrator before I can revert the changes?