As you no doubt know, Windows Vista, Windows 7, Windows Server 2008 and Windows Server 2008 R2 have modified the locations for user profiles. They are no longer in %SystemDrive%\Documents and Settings and exist in the %ProgramData%\Users folder.
However, to modify the All Users profile to add a shortcut to the Startup menu you actually need to access the %ProgramData%\Microsoft\Windows\Start Menu\Programs\Startup folder.
See Peter Fitzsimon's blog for all the gory details.
10:03 AM
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