Mmm... nope?
I've always been able to do it with just a restart/Option hold.
Am I supposed to only be able to do it cold?
Perhaps I haven't made myself clear. If you boot into OS X first
and then reboot into Windows, it may be OS X that is enabling
VT-x. That's why that method can work when a cold boot
straight into Windows doesn't (on some machines, at least).
Not everyone wants to boot two operating systems to get
something to work in one, you know
That said, it may be that Windows 7 is smart enough to turn
on VT-x if it is unlocked and hasn't already been turned on.
And finally, not all Macs may behave equally with regard to
VT-x and whether or not it is enabled by the emulated BIOS.
There is much to find out here. If anyone wants to give it a
go, apparently CrystalCPUID can tell you if VT-x is enabled
(although I can't confirm this as I haven't tried it myself):
http://crystalmark.info/software/CrystalCPUID/index-e.html