I met here topics where people have problems with disconnecting USB (or SATA) devices. This interesting tool replaces native Windows Safely Remove Hardware tool and resolves the most common problems with safe hardware removal (or devices unplug).
Particularly it shows all the processes preventing device from being stopped.
Until February 20th they give away free licenses for one year:
http://safelyremove.com/giveawayweekp.htm
More info about tool – http://safelyremove.com
P.S. I’ve got this news from PCWorld blog – http://blogs.pcworld.com/tipsandtweaks/archives/006484.html and share it here. Probably someone found it interesting and it solves his problem.