re: caution
Do not delete SMSS.exe
Windows NT4/2000/XP only. SMSS is the Session Manager SubSystem. SMSS’s purpose is to start, manage, and delete user sessions (or client sessions under Terminal Server). Under Terminal Server the management part includes dealing with the different subsystems (OS/2, Win32, POSIX) which a client session may wish to run.
Recommendation :
An integral part of the operating system, leave alone.
The author of Boombox is clearly a bastard for telling you to delete that file.