Surely you don't need to ask, apples do everything for you.
Best question ever, in your face mac users.
It's all about learning surely, When you first start using Windows, you learn that by going to Start, presents the option to Turn Off / Shut Down. Once you have learnt to do this, then thats it. Its the same with Macs, only your replace the Start with the Apple logo top left. Once you learn to do this, then thats it as well.
Only difference is that Windows (without logic) requires you to go to a menu called Start. Well lets treat everyone as a basic human model, that intelligence and working IT skills are built upon. If I sat my Nan down to use either Machine, she still wouldn't know that you had to go to the Apple logo if I asked her to turn the machine off. But With Windows you have to go to Start. Helpful that, I want to turn off the machine, but I have to go to Start. Surely that would be confusing. Start.....but I want to turn off..... Wouldn't Start instantly put you off going to access that menu in the first place? I dunno, maybe.....
My point is that Start on Windows does no way imply that that is the best way to navigate to an option to turn off the machine. In fact it is more of a deterant.
IF Windows had a button that said Off, like Start, but on the opposite side of the Windows toolbar then yes, that would make it far superior to OSX in terms of navigation. But knowing Microsoft, it would require that you install some ancient HP LaserJet 4040 from 1991 that came with a non existant CD in your start up pack, before you can do so, before cra-_S__SSSS-**H@??øHH¬hhinggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggg [Dumping Physical Drive: C....]