To shave a few seconds off the start time of W98 you can change a few parameters in the Msdos.sys file. However note that the Msdos.sys is a "read only" file and is "hidden" as well so, you will have to go into the explorer menu and change the Show all files option on the View tab of the Folder Options properties dialog box.
FULL STORY @ FLIPCHIP (http://www.flipchip.net/win98opt_pg5.htm)