XP, Vista and WIN7 - The User Profile Service failed the logon. User profile cannot be loaded.

Solution is here, Find the following key, focus on duplicate key S-I-D

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList

Change the temp folder to .bk or whatever

Remove .bak

Change value to 0 for RefCount & State key

Reboot your computer