Remember; the computer could quite literally have been completely reconfigured out from under the BIOS. Testing that everything is the same from the computer's point of view is anything but straightforward.
Also, most recognizable boot time isn't spent waiting on BIOS and POST; it's spent waiting for either the boot loader, disk encryption, or the OS to spin up all the background stuff (graphics stacks, session managers, HAL's, message busses, desktop environments, network services... etc) it needs to offer for fulfilling the particular purpose the system is intended for.
Computation is amazingly fast, but by no means either free or magic.
Everything takes time. However, I make no excuses for Windows: They had 3-5 second boot nailed for a while. Then, they done bloated it to the point of unrecognizability.