This policy only applies to the classic version of the start menu and does not affect the new style start menu.Adds the "Log Off <username>" item to the Start menu and prevents users from removing it.If you enable this setting the Log Off <username> item appears in the Start menu. This setting also removes the Display Logoff item from Start Menu Options. As a result users cannot remove the Log Off <username> item from the Start Menu.If you disable this setting or do not configure it users can use the Display Logoff item to add and remove the Log Off item.This setting affects the Start menu only. It does not affect the Log Off item on the Windows Security dialog box that appears when you press Ctrl+Alt+Del.Note: To add or remove the Log Off item on a computer click Start click Settings click Taskbar and Start Menu click the Start Menu Options tab and then in the Start Menu Settings box click Display Logoff.Also see "Remove Logoff" in User Configuration\Administrative Templates\System\Logon/Logoff.
Start Menu and Taskbar
User
Windows Server 2008 Windows Server 2003 Windows Vista Windows XP and Windows 2000
HKCU\Software\Microsoft\Windows\CurrentVersion\Policies\Explorer!ForceStartMenuLogOff
StartMenu.admx