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#71
You are looking in the wrong place for those! Those are found at "C:\" not "C:\Windows\System32\" being the "root" of the drive itself.
If you go back to the 3 screens posted earlier the 3rd shows the root of C while the XP Mode is running. For the root of C on XP Home as well as for XP Pro or the MCE edition the same boot files will be seen there too.
As for the View tab when you look under the "Show hidden files, folders, or drives" the next 3 items are for:
-Hide empty drives in the Computer folder-
-Hide extensions for known file types-
-Hide protected operating system file types-
Once you uncheck those 3 as well Windows will prompt you with the warning where you simply click to confirm the change being made to see them made visible. When you go back to the root of C afterwards the previously hidden boot files will then be seen.