A recent free program called Soluto offers this sort of thing that basically watches your system as it boots and provides a breakdown of who/what/where/and-why.
It seems to be aimed at grandmothers who need hand-holding for this sort of thing, but it does (if, for nothing else, as an amusement factor) offer a look at the time each startup program takes to do its thing - just in case you ever wondered how long your AV application is delaying your morning foray into searching for porn (12 seconds, as it turns out, for Kaspersky
Use Listary? 0.3 seconds. Classic Shell? 0.2 seconds. Thunderbird? 4 seconds. Et cetera.

It doesn't really offer any truly useful options (other than delaying certain items to idle rather than startup) but the timing function alone piqued my curiosity.
Cocky Windows Users Need Not Apply, but their mum's might like it.

