Never went as far as doing any controlled testing, but I have noticed a few random things like, for instance I was having trouble with my Hotspot turning on. I kept hitting it, and it would say it was trying to connect, but then about 15 seconds later it would say it was unable to connect to the server. So I tried doing a fast boot... same thing. Then I did a hot boot... still no connection. I powered the phone off and rebooted into recovery and hit 'reboot system'... the hotspot still refused to connect. Once I pulled the battery out, waited to put it back in for 20 seconds or so, and booted it back up, my hotspot connected.
Now, I honestly don't know what stops the hotspot from connecting. I have no clue what the problem is there. All I know is it took me running through this scenario two or three times before I just started doing battery pulls whenever my hotspot refused to connect.
Just little things like that (there are more, like sometimes an icon or two will disappear from my homescreen, and in its place will be the folder/gear default icon.... then after a battery pull the icon will magically reappear) kept me in that mind set that pulling the battery somehow performed a more complete power cycle than simply turning off the power. But I certainly wouldn't stake my reputation on it.