On a modern computer the computer is never fully powered off unless it’s unplugged or, in rare cases, if it has a toggle switch on the power supply. When you use the momentary push-button to turn it on and off, that button is just dis/connecting a signal wire from the power supply to ground. When that connection is made, the rest of the power supply comes on and the computer boots up. When the connection is broken, the entire computer except for the power-up circuit is powered off.
This is ignoring all the other sleep/suspend states, wake on LAN, and other complicated things you didn’t ask about.
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