Computers are VERY complex. Everything depends on many many things. All it takes is for one little thing to go wrong, and it cascades causing failures that may be impossible to diagnose and trace, or at least takes much longer than the problem is worth.
Turning it off and on again means that the computer wipes its memory and starts with a clean slate. This often removes the single error that caused all the other problems, and everything works again.
This isn’t just for computers, but for any complex system with a series of dependences that are reset after power cycling.
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