I had a similar problem on two identical eMachine PCs a little over a year ago and found that the problem ended up being some kind of undetectable rootkit at that time. The customers were in no hurry for their units, so I had the opportunity to play around with them for a little while.
I tried almost everything I could find on here and the rest of the net and nothing would detect the problem. Even after performing several factory recoveries on each unit, I still received this similar BSOD. I even ran some very intensive hardware diagnostics on both units, which resulted in a video memory failure on both of them.
Wanting to make sure it was actually hardware and not software, I decided to image the drive and perform a clean install of the OS. Guess what...the problem was fixed! Both systems ran fine for days afterwards. However, every time I tried repartitioning the drive and reinstalling the factory image using imagex, the same BSOD would appear, but a clean install would work flawlessly every time on both units.
I am not sure if such a creature exists, but during my adventure with these two units, I did read a few articles on rootkits that were supposedly able to infect the recovery partition and factory image. Although I never found a solution for this theoretical problem, I did find that the only solution for my problem was a clean install of the OS.
Trust me, this was truly a learning experience for me, mainly because my trusted hardware diagnostics reporting hardware issues with the onboard video memory. Had it not been on two identical machines at about the same time, I would probably have deemed it defective hardware and recommended a new PC. Then again, when a customer gives me ample time to discover a problem, I usually try everything I can think of, even if I lose a little bit of time in the process, because many times it gives me the ability to learn on the job at no cost to me or the customer, other than my time, which ultimately benefits me in the end.
