I have seen this level of tracking within third party device analytics solutions like B2M Elemez so I know that it is technically possible, but I don't think it's tracked in SOTI today. SOTI Insight will supposedly bring an optional supplemental device side agent for collecting additional data beyond what can be collected with a Data Collection rule today. I would imagine that User vs. System driven reboots / shutdowns could be something that that future agent could track.