What exactly is missing the send to desktop option as indicated in the header of your post or the entire send to function? Do you have the sendto powertoys installed? If you go to your Send To folder (type sendto in the run dialogue) is there a file called Desktop? If not search for it in the Documents and Settings\Default User\SendTo folder and copy this to your folder. Note, you must have show hidden files enabled.
Try this : Go to your Send To folder, if the desktop file is not there, rightclick an empty space, click new - text file. Then rename the new textfile to Desktop (create shortcut).DESKLINK
Let's see if it works
edit: Didn't see your update, while posting. Have to think about it.