When you turn down volume at munu bar to minum level before shutdown, startup sound must be disable.
And you turn up volume at menu bar after startup, you can listen music by internal speaker.
To disable startup sound we have to turn down volume before shatdown or restart.
We cannot touch any sound control after shutdown. That is the problem.
I found a made in Japan free spplication "MuteCon for Mac OS" which works for Lion too.
http://homepage1.nifty.com/macbs/download.htm#MuteCon
Download this file at this site.
Procedures are written in Japanese, but you can easily understand.
http://tukaikta.blog135.fc2.com/blog-entry-172.html
After downloading, when you start this application, you can find it on the menu bar.
Click it on the menu bar to go preference.
Check box "volume control after boot" and ajust bar to maximum or middle.
Check box "volume control before exit" and ajust bar to minimum level that is mute.
Open system preference and click users & Groups.
Plus this application to login items.
1) Before shutdown sound volume automatically turn down and mute.
2) Startup sound disable
3) After sartup or restart sound volume automariccalu turn up to the level you ajusted.
These three procedures work automatically.
Try!