Ouch... Michel, really the cookies system works just fine. What's monkeying it up is the
SEO-friendly URL plug-in.
(On a side-note about
SEO-friendly URLs, I'm using a similar plug-in in OSCommerce, it functions with the help of some .htaccess rewrites. I've read in several places, including at Sitepoint, that these
SEO-friendly URLs derived from mod_rewrite/.htaccess really do very little to improve
SEO rankings. However if one Googles for various hosting issues, Web Hosting Talk's archives come right up on Pg 1 of the search. In terms of vBulletin, if you want your threads to be spidered and ranked highly, I'd recommend scrapping the
SEO-friendly URLs and focussing instead on the archive system.)
We run dozens of vBulletin forums on which the cookies system works splendidly... the only people who have issues are those who visit in AOL's browser. But then, AOL is pretty much in their own league, technically speaking...

LOL!!!!! So I don't sweat that. I tell 'em to use IE or Firefox and it'll resolve.. and it does.
Just a heads-up though, be prepared to have your site flagged by your web host for high CPU usage. When a site starts adding more DB queries in a vBulletin forum, they quickly start chewing up more CPU, and that will result in your host fishing for a plan upgrade/more $$$.
Offering this just a friendly heads-up, Michel. I don't want you to be surprised if something like this does end up taking place, is all.

Bailey