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What are you trying to achieve? If you want it just a dumb internet terminal or something it's far easyer for you to use linux.can it be done?
Removing UI elements isn't access control. There will always be ways around it. Set ACLs on the actual executables so that users can't run them. THAT'S how you prevent access. Otherwise there are infinite ways around it.
Also, it sounds like you want to switch out the shell process entirely and not launch explorer.exe, rather than hacking the Start Menu to do what you think you want rather than what you actually want.