C:\Windows\Web\Wallpaper\Windows\img0.jpg is typically the default wallpaper for Windows 10. As part of the OS can be tricky to change unless you adjust the permissions. This script was designed to run in an SCCM task sequence
$ScriptsPath = Split-Path - Parent $MyInvocation.MyCommand.Path
$img0new = $ScriptsPath+"\img0.jpg
$img0 = "C:\Windows\Web\Wallpaper\Windows\img0.jpg
#modify default permissions on img0.jpg
takeown /f $img0
icacls $img0 /Grant 'System:(F)'
Copy-Item -Path $img0new -Destination $img0 -Force