It's not unusual for the System Configuration Utility's Startup tab to display a Startup item with no name, making it next to impossible to determine whether it's important. One way to find out is to disable that line by unchecking it.

If you're running a security utility such as ZoneAlarm Security Suite, you may get a pop-up warning message that identifies the name of the item about to be changed. If so, just do a Google search on the name for more details.

If no alert appears, download the freeware app Autoruns to display a great deal of useful information about Autorun items on your system. Double-click any item on the list, and the utility opens the Registry Editor, highlighting the line associated with that item.

The Autoruns app displays a list of items that load during start-up. 'Files not found' are probably remnants of uninstalled apps

If that's not enough info, right-click any highlighted Registry entry and select Google on the context menu to search the Web for more information about the highlighted item. (In the current version, 8.22, this feature doesn't work on items listed in the Startup groups.)

Tip
Also, check the Image Path column within Autoruns for any line that starts with 'File not found'. Such lines are probably artefacts from uninstalled applications that didn't clean up after themselves properly.