Wow, I should have known you had a Linux with you...

Impressive. Good job recovering your files!
Hmm at the moment, let's set in priority. Forget about DESTRUKTO at the moment. We'll fight that virus later.

What's more important here is to log in your Windows.
And all I can say to your good friend is... WHAAAAAAAAAAAT?!
Ok, I understand that many malwares/virus/etc could create and rename a malicious file to "userinit.exe" and change the registry value but... Even there, even if it's a malicious file in disguise, it is NOT the right way to eliminate it! And as I said, that's what makes people and anti-virus/spywares think it's a virus that should get eliminated immediately. They're all wrong! *Tears in eyes* Hahaha.
There should be a real userinit.exe somewhere... If I can think quickly, a strategy I'd choose would be... Get a real userinit.exe and rename it to, let's say "userinit2.exe". Put it in C:\WINDOWS\system32\. By then, in:
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\Winlogon
I'd change the Userinit value to
C:\WINDOWS\system32\userinit2.exe,(comma included)
I'd restart the computer and then I'd go and delete the fake and malicious userinit which is taking the real name [userinit.exe] (located somewhere in C:\WINDOWS\system32\).
Deleting such registry value in regedit is already bad in the first place. I'd turn mad against your friend if he gave me that instruction. No idea what he was thinking.
With your ubuntu, try to access regedt32.exe in your C:\WINDOWS\system32.
Go to:
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\Winlogon
Put the value of the userinit back to
C:\WINDOWS\system32\userinit.exe,(Yes the comma is part of it).
Oh wait, since you have deleted Userinit, then it's not there, right? When you're in \...\...\Winlogon, at the right where you see all the other values, right-click there in an empty space and "New" and "String Value", name it
UserinitDouble-click it and put the value
C:\WINDOWS\system32\userinit.exe,(Comma included)
Make sure userinit.exe is in
C:\WINDOWS\system32\ too, of course.
Close the regedit and try to log in your Windows now.
If you succeed what I told you, try doing the "userinit2.exe" trick I gave you up there. That's the way I'd do to remove the bad userinit.exe safely while it's not in use.
*Yeah you may have to look for wsaupdater.exe if it's there, and delete it, but before deleting it, you gotta make sure userinit.exe is there and the userinit value in regedit is alright.
The Userinit value is very important!!! So

about the deletion. Even if your userinit.exe is there (in C:\WINDOWS\system32\), you still need its value in regedit! The registry is like the brain of your Windows (some would say "heart" but I say "brain" haha). Deleting the Userinit is like cutting the nerves related between the brain and "userinit.exe". You need userinit.exe to be able to log in. But you need the brain with its nerves to do it right.
As for the "delete
C:\windows\system32\boot.vbs and C:\windows\system32\wscript " instruction he gave you, it shouldn't be a big deal at the moment. Destroying wscript (not a harmful thing) will make vbs virus unable to run in the process. Most virus are vbs type of virus and vbs files need wscript to run... so at that point, I'm not saying that it's a bad thing that he told you to delete wscript. It's just that you won't be able to run other unharmful .vbs files.
But it still won't fix the damages that are already done by the vbs virus.
As I said, let's try to fix your "logon" at the moment first, then we'll work on the damage caused by your virus.
I'm a virus creator and virus analysis myself so I know what I'm talking about...
Tell me if you can follow my steps.