How to remove a file included in parent theme with locate_template() via child theme?

An alternative solution that takes inspiration from both answers by @Milo and @toscho.

create your own function to load template, e.g.

if ( ! function_exists('my_locate_template') ) {
  function my_locate_template( $template="", $load = false, $once = true ) {
    $filtered = apply_filters('allow_child_load_' . $template, true);
    if ( ! is_child_theme() || $filtered ) return locate_template($template, $load, $once);
    return false;
  }
}

Then in your parent theme load files using my_locate_template('same_file_name.php').

In this way your files will be always loaded in parent theme and when using child theme, you can use the filter to exclude some files.

add_filter('allow_child_load_disallow-this.php', '__return_false'); 

and after that the file disallow-this.php, will not be loaded in that child theme.

Also note the function is wrapped in if (! function_exists('my_locate_template') ) { so, if you want, you can completely replace it in a child theme.

Simple, flexible, and with comfortable defaults.