IMHO this is a meaningless measurement because startup time is highly influenced by what programs are loaded during the boot process. A pc with no software other than Windows will load much faster than will most people's computers that have all sorts of programs being loaded at startup.
The other question is why does it even matter? With the stability of today's computers and operating systems I rarely reboot my computer, so the time it takes for a reboot doesn't matter. I doubt mine is booted more than once or twice a month and that, more often than not, is necessitated by new software installation and no other reason. If boot-time is that important to you, buy a solid state hard drive and boot from it.