Sure, I think the point of measuring CPU speed is not to say that it suffices for a fast boot, but to say that whatever it takes to boot, the CPU should not be a limiting factor.
When I think of all the things necessary to booting; discovering connected devices, loading drivers, setting up memory and permissions, loading filesystem data, starting up the graphics hardware, ... I struggle to think of many things where ‘a few milliseconds’ is not plenty of time. For sure, you might have electrical limitations, spinning disks might take multiple milliseconds, and loading dozens of megabytes of data is not instantaneous, but, really, you've got 16 whole milliseconds in a frame at 60Hz! Is that so much to ask for?