NOTE: This issue does not occur if the PC is shutdown, then powered back on. It only occurs on a "warm" restart of the PC.
This issue occurs due to a slight delay in the OS volume becoming available for access during boot.
It is also possible to prevent this issue from occurring by altering a registry value. This resolution adds additional tolerance to how quickly the OS volume becomes available by extending the timeout value during boot. In a default configuration the timeout is 200ms. This registry change configures the system to start a loop in the timeout process causing the 200 millisecond timer to repeat over and over until the time limit configured in the registry value is reached. The net result is that the boot process does not take any longer once this registry value is set unless the additional timeout length is needed. When the delay in the OS volume becoming available occurs, the system will wait for the volume to come online until the timeout value configured in this key is reached.
Important This section, method, or task contains steps that tell you how to modify the registry. However, serious problems might occur if you modify the registry incorrectly. Therefore, make sure that you follow these steps carefully. For added protection, back up the registry before you modify it. Then, you can restore the registry if a problem occurs. For more information about how to back up and restore the registry, click the following article number to view the article in the Microsoft Knowledge Base:
322756How to back up and restore the registry in Windows
The registry key that can be set to extend the timeout value during boot is:
DEFAULT VALUE: 0x0
NEW VALUE: 0x0001D4C0 (120000 Decimal)
This value configures Windows to wait up to two minutes for the volume to come online during boot. If the timeout value is reached and the volume is not yet online, a STOP 0x00000078 INACCESIBLE_BOOT_DEVICE error will be displayed.