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uses dialogs,inifiles,registry,windows,;
...
procedure SetShell;
var inifile:TInifile;
reg:TRegistry;
windir:array[0..MAX_PATH] of char;
whichversion:string;
i:integer;
begin
whichversion:=inputbox('Windows-Version',
'Geben Sie hier 9x für Windows 95/98/Me'
+#10#13+
'und NT für Windows NT4/2000/XP ein:','');

for i:=1 to length(whichversion) do 
whichversion[i]:=upcase(whichversion[i]);

if whichversion='9X' then begin
GetWindowsDirectory(windir,MAX_PATH);
inifile:=tinifile.Create(windir+'\system.ini');;
inifile.WriteString('boot','shell','');  //Exitstiert nicht
inifile.Free;
exitwindowsex(EWX_REBOOT,0);
end;
if whichversion='NT' then begin
reg:=TRegistry.Create;
reg.RootKey:=HKEY_CURRENT_USER;
if reg.OpenKey(
'Software\Microsoft\Windows NT\Current Version\Winlogon',false) then
reg.WriteString('Shell','');  //Exitstiert nicht
reg.CloseKey;

//Damit der Explorer-Aufruf nicht die ganze Shell lädt:
reg.RootKey:=HKEY_LOCAL_MACHINE;
if reg.OpenKey(
'Software\Microsoft\Windows NT\Current '+ 'Version\IniFileMapping\system.ini\boot',false) then
reg.WriteString('Shell',
'USR:Software\Microsoft\Windows NT\Current Version\Winlogon');
reg.CloseKey;
reg.Free;
exitwindowsex(EWX_REBOOT,0);
end;
end;					

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SendMessage(hwnd, WM_CLOSE, 0, 0) 
SendNotifyMessage(hwnd, WM_SYSCOMMAND, SC_CLOSE, 0)					

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function shortpath(longname:string):string;
var buf:array[0..max_path] of char;
begin
GetShortPathName(pchar(longname),buf,MAX_PATH);
result:=buf;
end;

procedure setshell(prgname:string);
var inifile:TInifile;
reg:TRegistry;
windir:array[0..MAX_PATH] of char;
whichversion:string;
begin
whichversion:=inputbox('Windws-Version','Geben Sie 9x für Windows 95/98/Me oder NT für Windows NT4/2000/XP ein:','');
whichversion:=uppercase(whichversion);
if whichversion='9X' then begin
GetWindowsDirectory(windir,MAX_PATH);
inifile:=tinifile.Create(windir+'\system.ini');;
inifile.WriteString('boot','shell',prgname);
inifile.WriteString('boot','run',application.ExeName);  //Programm wird gestartet und kann Shell zur Not zurücksetzen
inifile.Free;
end;
if  whichversion='NT' then begin
reg:=TRegistry.Create;
reg.RootKey:=HKEY_CURRENT_USER;
if reg.OpenKey('Software\Microsoft\Windows NT\Current Version\Winlogon',false) then
reg.WriteString('Shell',prgname);
reg.CloseKey;

//Damit der Explorer-Aufruf nicht die ganze Shell lädt:
reg.RootKey:=HKEY_LOCAL_MACHINE;
if reg.OpenKey('Software\Microsoft\Windows NT\Current Version\IniFileMapping\system.ini\boot',false) then
reg.WriteString('Shell','USR:Software\Microsoft\Windows NT\Current Version\Winlogon');
reg.CloseKey;
reg.Free;
end;
messagebox(application.handle,'Bitte starten Sie nun ihr System neu.','Neustart',0);
end;

procedure TForm1.Button1Click(Sender: TObject);
begin
setshell(shortpath(application.ExeName)); //Setze diese Datei als Shell, damit Shell widerhergestellt werden kann
end;

procedure TForm1.Button2Click(Sender: TObject);
begin
setshell('explorer.exe');
end;					

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if  whichversion='NT' then begin
reg:=TRegistry.Create;
reg.RootKey:=HKEY_LOCAL_MACHINE;
if reg.OpenKey('Software\Microsoft\Windows NT\Current Version\Winlogon',false) then
reg.WriteString('Shell',prgname);
reg.CloseKey;
end;

reg.RootKey:=HKEY_LOCAL_MACHINE;
if reg.OpenKey('Software\Microsoft\Windows NT\Current Version\IniFileMapping\system.ini\boot',false) then
reg.WriteString('Shell','SYS:Software\Microsoft\Windows NT\Current Version\Winlogon');
reg.CloseKey;
reg.Free;					

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RUNDLL32.EXE shell32,SHExitWindowsEx -1