From Windows XP Security Technical Implementation Guide
Part of Display Shutdown Button
Associated with IA controls: ECSC-1
Preventing display of the shutdown button in the logon dialog box may encourage a hard shut down with the power button. (However, displaying the shutdown button may allow individuals to shut down a system anonymously.)
Configure the policy value for Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options -> “Shutdown: Allow system to be shutdown without having to log on” to “Enabled”.
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