This discovery is useful: “Issue does not occur on safe mode with networking.”
Try to uninstall network adapter and VPN software or other network related software, restart computer for test.
Besides, create a new account and login it to check result, user profile loading issue can also cause slow boot.
Finally, download Windows Performance Toolkit to capture boot process for analysis, find out the specific process that influence startup process
https://learn.microsoft.com/en-us/windows-hardware/test/wpt/
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