I really don't wish to belabor this, since I really believe that if the Steam version has SecuROM, then it is not actually using it it, but if you check the game's install directory, specifically "C:\Program Files\Steam\steamapps\common\bioshock\Builds\Release" you will still find that infamous "paul.dll". Like I said, I don't think the Steam version is actually using it, but there are at least some remnants of SecuROM still in it, which might explain the confusion over it.

This ShellExviewer you mentioned is an interesting program. Just what is it I'm looking at here? There are a ton of entries with completely unhelpful names. All of them are from Microsoft except 7zip, though, so I'm not alarmed, just curious.

if you check the game's install directory, specifically "C:\Program Files\Steam\steamapps\common\bioshock\Builds\R elease" you will still find that infamous "paul.dll". Like I said, I don't think the Steam version is actually using it, but there are at least some remnants of SecuROM still in it, which might explain the confusion over it.
It isn't using it. You can safely delete that file and the game will function normally.

Well, basically anything that is not microsoft could be harmful, but of course if you know what is it from (like 7zip) , then those are probably ok.But it is a nice program to find which extension causes the explorer.exe crashes..in my case it was caused by securom asshole extension.All the microsoft ones are definitely safe.