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You have to wait for the systems to power down. If you hit the brake before that - it just turns back on fairly quickly.
Power off also affects systems like AutoPilot - which the scroll wheels do not.
Maybe it doesn't seem like one to you, but it is indeed a reboot option. If performed correctly. And it's a more comprehensive one than the two-steering-wheel-buttons option.
No, but can I plug a keyboard in and press Ctrl Alt Del to reboot? That would be awesome. Until the car starts requiring Ctrl/Alt/Del to login as well. Stupid computers.