I am a long time Mac user, there are a lot I like about OSX but start up sound is definitely not one of them. I absolutely HATE it!!! When I am in a library, boot up my Mac, everyone gives me a dirty look and when I am at home, my Mac is hooked up to my stereo system, if I forget to turn the volume down, it boot up with an earth quake!!!!
There are a few softwares you can google to shut the Mac F* up, I remember there was one I used which worked great but I forget what it is called.