There's a couple of things going on in this one
Just a quick question first though? >>Do you have SP3?
A particular component of the new WLM is checking for a new version of user32.dll
First you need to check if user32.dll is actually still in your system > its usually located in c>windows>system32.
whilst in there also check if you have dwmapi.dll.
This is apparently the offending .dll and people have been deleting this as a workaround to thios problem. It recommend copy n pasting it elswhere. Totally removing a component of a program is never a good idea.
For more detailed info on user32.dll errors in general, read this KB article at MS