Trivial Description
base/shell/explorer/traywnd.c: 749
/* There is nothing to do if themes are not enabled */
if (m_Theme) return;
As far as I understand, the functions CTrayWindow::UpdateFonts, CStartButton::UpdateFont restore font members when there is no active theme (when they are used, Start button font is like Liberation Sans Bold, otherwise like Tahoma Bold). If that's the case, the comment may be wrong.