Are you saying Raspberry Pi tools is supposed to provide an orderly software shutdown? It doesn't.
Are you saying in order to have orderly shutdown, you need to install a hardware switch on those IO pins and make some file modifications?
I am not saying that to have orderly shutdown, you need hardware switch on io pins. I only told that if RPi is powered off via menu, it will need that switch or other way to cut off power to restart. I did assume that tools addon is required and you are free to fact check me on that.
So far you kept claiming that Kodi power off does not work without providing any information to investigate it further. If you are here for blue twitter checkmark, they have other blue thing too on some posts. My RPi3B+ does not restart, if I use power off option in Kodi. It shutdowns. I don't remember its firmware version. Original RPi3B+ with 1 meg of ram. It does not have any extra hardware mods.
Checked Pi 4 Model B Rev 1.2 too. 2023 Jan 11 bootloader. It shutdowns via Kodi menu even without RPi tools addon. Technically hardware is not shutdown. It is halted.