Because it's only the BIOS that can cause this behaviour.
When you push the power button, the BIOS is invoked. If you release
within 4 seconds, the BIOS sends an ACPI event to the running OS,
telling it that the power button has been pushed.
If you hold it down for 4 or more seconds, the BIOS is supposed to shut
the machine down without the OS knowing what's happening (no ACPI
events, just a loss of power). From your problem description, the BIOS
is noticing *something* about the way Linux sets things up, and
*choosing* to reboot instead of cutting the power.
GRUB doesn't touch hardware without BIOS help, so is unlikely to change
the system state in a way that tickles this BIOS bug; similarly, BIOSes
are tested against current Windows versions by vendors, so they'll have
hacked it around until it worked there.
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Hope this helps,
Simon Farnsworth
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