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In a terminal, enter the following:

defaults write com.microsoft.Powerpoint NSQuitAlwaysKeepsWindows -bool false
defaults write com.microsoft.Word NSQuitAlwaysKeepsWindows -bool false
defaults write com.microsoft.Excel NSQuitAlwaysKeepsWindows -bool false

The same thing can be done for any application in Lion. In order to find the application preference name, look at the files names found here (minus .savedState): ~/Library/Saved Application State.

Et voila!