Hi Irresistible Impulse
I could have waited a week.
So who was the last of 2000?
They still get a tax deduction, you know! 
Say, is this one of those deals where the Aussies get first crack at it?
Or are registration dates determined on Chicago time or local user time? 
Maybe an Aussie looking at the dates would find somebody else had come in first? 
Any Aussies want to check on that for us?
Here’s the links:
You can tell the order by changing the “userid”
Last to register in 2000 was heebaCorps
http://boards.straightdope.com/sdmb/member.php?action=getinfo&userid=11839
First to register in 2001 was clayton_e
http://boards.straightdope.com/sdmb/member.php?action=getinfo&userid=11840
Next was Rotisivian
http://boards.straightdope.com/sdmb/member.php?action=getinfo&userid=11841
Then came Irresistible Impulse
http://boards.straightdope.com/sdmb/member.php?action=getinfo&userid=11842
Those dates are tied to the time zone you are looking at them from.
The first person of the year would be counted from Fiji /New Zealand time, or +18 hours before Chicago time.
So ::setting my profile to +18:: that would be:
Last of 2000 is **iuris
http://boards.straightdope.com/sdmb/member.php?action=getinfo&userid=11826
**
First of 2001 is **thorn
http://boards.straightdope.com/sdmb/member.php?action=getinfo&userid=11827
**
Congratulations, one and all, whatever continent or island you’re starting from! 