On a fresh installation of XP the win.ini and system.ini files are present but empty.
In versions of Windows up to 3.x, the files could contain configuration information but then that information was moved into the registry.
These files may be populated with configuration data by the installation of third party programs or older programs that might still use them for backwards compatibility.
If the files are not present, you will not see the tabs in msconfig so that make sense. XP doesn't use the files, but something else you may have installed might.
Just like if the boot.ini file is missing, there will be no BOOT.INI tab in msconfig. In a single partition installation XP doesn't even need a boot.ini to boot.
If the boot.ini file is missing, you will see a message like this:
*Invalid BOOT.INI fileBooting from C:\windows*
But XP will still boot just fine. Non believers, try it!
When I see a missing boot.ini (and not BOOT.INI tab in msconfig), I am going to ask the question "Have you now or ever had installed the Ask Toolbar?" since the installation of the Ask Toolbar used to delete the boot.ini (and a few other things) but I think
they have since fixed that.
Note that you can't edit these win.ini or system.ini files with msconfig. You can move things around and enable/disable things that might be in there but you can't add or delete things but usually they are empty.
XP provides another System Configuration Editor tool called sysedit that when you run it (from Start, Run) will open the win.ini, system.ini, config.sys and autoexec.bat files all at once for editing.
So if your two files are not present, it makes sense that you will not see the tabs in msconfig.