Well to start, startup time is 1min21seconds
Then spinning beach ball:
startup items are Skype, mail and team viewer, tried removing all startup items and it still starts at exactly same time of 1min21seconds.
After it has started I try load up say a .numbers file of a couple pages and the beach balls just spins, spins, spins and then it opens.
After it has opened try Safari, wait, wait and it opens, not instant like in Windows.
And starting up to a new user account instead of your default?