Setting the privilege: Virtual Machine -> Configuration -> Advanced should be all thats required to enable the user to only modify the boot delay and force boot to bios.
this in incorrect... which I guess is why this question is still unanswered
I know this is old but is showed up pretty high in a google search. There's a KB that describes what to change.
To grant permissions to Force BIOS Setup:
- Log in to the vSphere Client.
- Click Home.
- Under the Administration section, click Roles.
- Right-click the Virtual Machine User role and click Edit Role.
- Expand Virtual Machine > Configuration.
- Select the Settings option.
- Click OK.