According to MS documentation this is a debug setting. It will not make your system boot any faster as far as I can understand... As northerngeek said this will only limit the number of processors used during boot.
Albert1690: How this could have negative effects on performance? Well, I guess if you set the setting to 2 cores and then forget about it (most likely scenario), and then after a few months you upgrade your system to a quad-core or better processor, you would then effectively have limited your boot sequence to only be using 2 of your 4 sparkling new cores.
My recommendation; leave it to the default setting.