You keep throwing this one back into the conversation as if it's the only thing that matters. It's only one aspect of the case for or against using xp_cmdshell. No one has or is saying that by itself leaving xp_cmdshell disabled is going to secure a system but there is no arguing that enabling it and sanctioning its use lowers the bar for security and compromises ones ability to audit the actions taking place in the system. Repeating what you said over and over doesn't change the fact that having xp_cmdshell enabled is a security threat. If you choose not to see or consider other aspects of issue, and I do believe you have entrenched yourself in that choice regardless of how many points are made contrary to your position, then that's your prerogative, i.e. I think we have reached an impasse and am content with leaving the conversation here given that no new progress is being made.

Windows Task Scheduler I already mentioned, and one place a few years back implemented an enterprise job scheduling tool from UC4. An enterprise job scheduling tool from Computer Associates is being looked at in the current shop.

I do not know. That is not my area of responsibility and I am not privy to what is being done from an auditing standpoint. I am pretty sure that is actually by design. It reduces the possibility that any one person can defeat the system if everyone is forced to operate on the network as themselves and there are distinct separations of responsibility. I think all of this points to the concept of layering security within an environment.