Since I work with a number of blind or visually-impaired clients, this is really not a simple "oh, wouldn't it be nice to have this back" issue for them.
Up through Windows 7 one could specify a sound to be played when Windows was just about complete in shutting down using the Exit Windows item in the Sound controls. In fact, I think the standard "Shutdown Windows.wav" file that is in the C:\WINDOWS\media folder was set to play by default, though you could choose another wav file if you wanted.
With the advent of Windows 8 direct access to this setting disappeared. I've tried the registry edit to make it reappear under Sound on Windows 10, but that doesn't work because although it allows you to select a sound to be played, and that sound will even work if you hit the "Test" button, it is not played by Windows when it shuts down.
I found a lengthy discussion about this under Windows 8 social technet site here. The "best" solution appears to be the one written by Amos Yuen, which can be found by searching on the text, "After doing some research, seems like logon, logoff, and unlock sounds in Windows 8 are disabled". I understand how to use PowerShell instead of AutoHotKeys with the one line script of the form:
(new-object Media.SoundPlayer "Full path to desired .wav file here").playsync();
to get a specific sound to play as well and to use the PowerShell Scripts Tab in the Startup Properties of the Group Policy Editor.
The problem here is that if someone's running Win10 Home the Group Policy Editor is not available "as shipped." Although I've found downloadable versions I'm not really comfortable going that route.
There has got to be a way to make a shutdown sound play to give an auditory cue to a blind user under Windows 10 Home, but I'll be darned if I can find that way, absent going all the way with downloading an alternate Group Policy Editor if someone's on Win10 Home.
I have to believe that there's a much cleaner, easier way to get this back. If someone knows what that happens to be, please share, please!!