不會有影響

剛查到低...
Disable the NTFS Last Access Time Stamp
When Windows accesses a directory on an NTFS volume, it updates the LastAccess time stamp on each directory it detects. Therefore, if there are a large number of directories, this can affect performance.

當你存取系統上NTFS分區的資料夾時，系統會記錄更新你存取的時間
所以disable 掉這功能也是有一點小幫助啦

見
http://www.winguides.com/registry/display.php/50/