fuck windows ME that shit is fucked
reinstall something else.. anything!
if you can't get in at all you can't use their little system restore dealy. the only thing i can think is booting off a bootdisk and trying that registry thing
copy user.dat user.bak
copy user.da0 user.dat
copy system.dat system.bak
copy system.da0 system.dat
in the windows directory.
note, i have no clue if this works anymore, how "spot on" it is, and if it's even available in winME.