Also, the company began planning for the Surface platform, and that assumption shifted primarily to mobile devices when the team began porting the OS to ARM-based hardware. The company has begun monitoring how people use their computers, Harris said, with more people using laptop computers like laptops in multiple locations. The main reason is development of Windows on ARM and the increasingly mobile use of PCs. Harris names the number of reasons of the startup sound removal. That was since Windows 3.1 and ended with Windows 7, making Windows 8 the first 'silent' release.
You may remember that older Windows version had their unique startup music that was played once the OS finished its boot sequence.