This is a question for the individual(s) who is(are) responsible for the System.ini entries even appearing in the System Startup option under Advanced Mode with Windows XP.
Why are these entries even identified as running at Startup? You can't do anything with them. If you try, Windows Update won't work any more.
As a computer geek that likes to tweak the living daylights out of his computers, I don't like things running at Startup (AV excluded). I assumed (wrongly) that these System.ini entries were redundant and/or unnecessary and deleted them. Guess what? Windows Update wouldn't work any more, ended up having to either download the Microsoft Baseline Security Analyzer to get my Updates or reformat & reinstall. Used the MBSA for a bit, but because I hadn't done it for awhile anyway I reformatted & reinstalled.
Even having those System.ini entries reported in Spybot's System Startup in the first place is pointless IMHO. Most people who aren't rocket scientists or who haven't come here and done a Search for System.ini will decide they aren't needed, remove them, then wonder why Windows Update won't work anymore. It took me a great deal of time and effort to narrow it down to the System.ini entries.....after making one tweak, then downloading another update, then another tweak, and another update, one at a time, until it came to those entries.
I think it's a mistake that they are even identified by Spybot in the first place.
Just my .02 cents worth, -kd5-