Cannot start the Perfmon service

The Perfmon service (with 387 variables) cannot start, due to this problem:

Event Type: Error
Event Source: PDH
Event Category: None
Event ID: 3041
Date: 25-12-2010
Time: 20:43:29
User: N/A
Computer: TARGETREAL
Description:
The description for Event ID ( 3041 ) in Source ( PDH ) cannot be found. The local computer may not have the necessary registry information or message DLL files to display messages from a remote computer. You may be able to use the /AUXSOURCE= flag to retrieve this description; see Help and Support for details. The following information is part of the event: [Microsoft][ODBC SQL Server Driver][SQL Server]Login failed for user ''. The user is not associated with a trusted SQL Server connection..
Data:
0000: 14 .

To solve this problem, modify the registry on Controller (and Target?) systems.
Open Control Panel -> Administration tools -> Local Security Policy -> User Righ Assignment, and change the voices:

• Access computer from the net (Everyone)
• Deny access to this computer (erase Guest, if exists)
• Enable computer and user accounts to access... (Everyone)
• Enable computers and user to be trusted for delegation (Everyone, Guest, ...)
  

Moreover, in Local Security Policy -> Security options, change:

• Network access: Sharing and security model for local account (Classic)

Then, you may have this problem:

Event Type: Error
Event Source: PDH
Event Category: None
Event ID: 3041
Date: 22-02-2011
Time: 21:04:59
User: N/A
Computer: TARGETREAL
Description:
The description for Event ID ( 3041 ) in Source ( PDH ) cannot be found. The local computer may not have the necessary registry information or message DLL files to display messages from a remote computer. You may be able to use the /AUXSOURCE= flag to retrieve this description; see Help and Support for details. The following information is part of the event: [Microsoft][ODBC SQL Server Driver][SQL Server]Login failed for user 'LAB\Guest'..
Data:
0000: 18 .

To solve this problem, you must add the user GUEST in SQL Server (under the folder Security -> Logins).
Give to him the sysadmin right, or less.