So you're troubleshooting a delay issue? Here's one that I came across today.
I'm at a customer setting up few things. One of the task is to make sure users can login from the thin client solution into Citrix published desktops. We're going to use ThinKiosk on top of the OS. The chosen OS is Windows Embedded 8.1 Industry (WES 8). The OS gets deployed part of an SCCM task sequence. Part of the same task sequence we install ThinKiosk and apply a write filter to prevent any changes to the C drive from sticking (the build in Windows write filter via the Embedded Lockdown Manager). Everything works fine except that there's a 30 second delay between pressing CTRL ALT DEL and getting the username and password prompt.
After much troubleshooting a colleague found the solution posted on the Microsoft support forums. Exclude the folder c:\windows\ccm\logs from the write filter. That'll fix the issue.