This can be useful for the Administrator, but can be an annoyance for the home user, so it is possible to configure whether one should give a reason for shutting down:
Note the Win2k3 Resource Kit includes the Custom Reason Editor (Custreasonedit.exe), that allows one to add/change/remove custom reasons for shutting down.
[HKEY_LOCAL_MACHINE \SOFTWARE \Policies \Microsoft \Windows NT \Reliability]
ShutdownReasonOn = 0 (WinXP Default = 0, Win2k3 Default = 1)
More Info MS KB293814