Same problem here. 0xC1900101 - 0x40017. After doing all the update, setting up devices, setting up PC up to 100% and at the supposedly final reboot comes the BS.
The PC is a custom built, MoBo is an Asus Sabertooth X79 with an i7 3930, 32GB Ram, 2 OCX Vertex 256GB SSDs, 4 HDs, NVIDIA GT640.
I obviously did all the updates I could find, BIOS, Windows update, NVIDIA, etc...
I tried sfc/scannow which revealed corruptions, that got fixed by applying Dism /Online /Cleanup-Image /RestoreHealth. But that did no good either to the win8.1 upgrade.
I am not going to wipe the PC and re-install all my sw!! I simply don't have time to waste for that.
Come on, Microsoft, this is now lasting for way too long. Do you really care about us who paid for your software??