Bitcoin forum user ribuck asked What is the earliest block whose generate coins have been spent?
The first expenditure of generated bitcoins occurred in block 170 at 2009-01-12 03:30:25 UTC, from address 12cbQLTFMXRnSzktFkuoG3eHoMeFtpTu3S. These coins were generated in block 9 at 2009-01-09 03:54:39 UTC.
I'm working on extracting more interesting stats from the raw data, I just have to cleanup the code a little bit so I can iterate quicker. Watch this space for more...