There have been reports that in the soon to be released version of Windows 8 ‘Consumer Preview’, there will not be any Start button. Microsoft has removed it. Unless this ver is released one cant confirm this. And we have to wait & see what’s offered instead at that place.
Anyway, if you want to just remove Start button from your Windows 7, Vista or XP, there’s a small utility which removes it. Its called Start Killer from Tordex Software. Start Killer removes the Start button from your taskbar providing additional space on taskbar. Start Killer is free to use.
Once you run this tool, the Start button is gone and when you exit it, the Start button reappears.
Once the Start button is removed, you can open Start Menu from Ctrl+ESC or WinKey. Start Killer places its icon on System Tray, you can exit it from there. There’s an option to remove this icon also from System Tray. In that case you can access its settings from CTRL+ALT+SHIFT+F12
Start Killer works on Windows XP/Vista/Windows 7 and it supports both 32 and 64 bit systems.
You can download it from http://www.tordex.com/startkiller/index.html