When starting up Windows XP Home Edition SP2 or SP3 a true restart, not from sleep or hibernation I've found that it doesn't pay to be too impatient to choose a user at the initial user selection or log-in screen.

I wait until the cursor-plus-hourglass has come and gone on that screen before choosing a user. The typical wait is between 20 and 30 seconds.

If I don't do this, the system sounds for accessing the Switch User screen (WinKey + L), or upon choosing a new user on that screen, do not load or operate properly. Those sounds are disabled for all but the first user selected. Only another XP restart permits bringing them back.

(This is a long-standing minor annoyance which I've solved in practice, through trial and error. Yet I thought I should note it, since I haven't found it addressed in any Windows help forum. Also, I'd appreciate any leads as to a cause that could be repaired with a Registry or similar change.)