Yes the following is a waste of time on Windows.
It's your choice on believing or not.
1- Vista multiple core improves boot time
There is an option in Msconfig utility that lets you set the number of processors for boot time and by default it's set to off.
2- Clearing prefetch directory (or cache) improves start time
Actually all this does in most cases is extends the boot time.
3- Disabling QoS and IPv6 will improve bandwidth and web performance
I still can't find any good enough reason to do so.
4- Turning off System Restore improves performance
I wouldn't chance risking my backups.
5- Clearing out cached and temp files improves performance, especially in web browser.
6- Disabling the last access time stamp will boost performance.
I wouldn't suggest on doing this because one day this might just help you resolve a known problem.