The PCs are mostly brand new Dell machines purchased within the last 2 years (some are new Optiplex 5040s) that should have no issue handling Windows 10. The boot time is just fine (less than 20 seconds). There seem to be no network bottlenecks that we can tell either. Our domain controllers are not showing any taxation of system resources. Machines running AntiVirus and not running AntiVirus with the same results.
I work at a college where employees and students frequently bounce from one computer to another in lab environments and therefore many never use the same computer twice. We do not have a lot of Group policies running and since the process stays on 'Preparing Windows' I don't believe it is related It just sits on the 'Preparing Windows' phase of the logon process. Through GPO it still takes way too long to see the desktop.
Even when we disable the ' Show first sign-in animation' setting We have begun deploying Windows 10 at our institution and the biggest issue we have is the time it takes to logon a new user for the first time (3 to 5 minutes).