the file system has no play in changing your start button, make sure you are trying to change it the correct way
Windows uses the windows system file protection no matter what OS so you must be messing up a step if you are trying to do it by hand, as for programs that automatically do it I dunno what one you are using
so just get back to us with how you are trying to change it and we can help ya out
ok...but have you made sure to disable windows system file protection so that it doesn't just revert it back to the correct file, are you making sure that you have closed explorer and there is NOTHING running EXCEPT resource hacker. so that you can make the changes?