Windows cannot access the specified device, path, or file.

[Kaktussoft]

safe mode... same problem? --- -no good in safe mode
http://www.sevenforums.com/tutorials...n-startup.html same problem? Reset to boot normally after testing! -----same problem
All computers have same problem? Test a few -----all computers in the domain have the same problem even the XP
All user accounts have same problem? Test a few ----Members in Admin Group have the same problem and all other accounts. I just couldn't test account that is part of Domain Admin because it is managed by our Japanese Admin and its long process to request for one.

So admin group and normal users have the problem. Even in safe mode and clean boot. Can you boot locally instead of domain? If so... do it and test

You already know:

• problem not caused by non-windows service (clean boot)
• problem not caused by auto start item (clean boot)

 

[Kaktussoft]

Discovering Hidden Registry Keys in Windows | SecurityXploded Blog
So examine HKEY_LOCAL_MACHINE\Security\Policies\Policies