forumuser
I have a few links/quotes for you from the website:
Hardware Identifiers
Non-hardware Identifiers
And this quote from the FAQ
Activating airplane mode will fully disable the cellular radio transmit and receive capabilities, which will prevent your phone from being reached from the cellular network and stop your carrier (and anyone impersonating them to you) from tracking the device via the cellular radio. The baseband implements other functionality such as Wi-Fi and GPS functionality, but each of these components is separately sandboxed on the baseband and independent of each other. Enabling airplane mode disables the cellular radio, but Wi-Fi can be re-enabled and used without activating the cellular radio again. This allows using the device as a Wi-Fi only device.
And I understand that your question is whether they can show up during boot, to which I can only say that in my experience, phones running Android start up and resume the state they were in before the phone turned off. I don't think there's any reason to think that there are any identifiers leaking during boot.