Be aware that Microsoft has altered the normal shutdown in Win-8.x. 
Microsoft used to have a cold boot which was a total process-killing 
shutdown and a warm boot which shut down all but the kernel processes. 
In Win-8, the shutdown they now use is an altered or hybrid suspend. 
Very few processes are killed. They tout this as their new fast boot. Ha!
In order to change any sounds, you can't rely on the startup of certain 
processes to trigger them any more. You have to cheat a bit. Here's a 
short story from Microsoft about it;
http://answers.microsoft.com/en-us/windows/forum/windows_8-desktop/windows-8-startup-sound/69f92dbd-1a75-4276-8eaa-9053df14ce7d. 
According to Microsoft it can't be done. More smoke! This is just one of 
the many reasons I refuse to use Microsoft.
You have a couple of options though. You either have to hack the 
registry to perform the cheat or force a full, cold shutdown. If the 
registry hack failed for you earlier and you followed the details as 
listed in the next link, then try the full shutdown hack that's in the 
last link. It's best to mess as little as possible with the registry, 
it's just too easy to ruin things.
http://lifehacker.com/5959230/customize-the-logon-logoff-and-shutdown-sounds-in-windows-8
http://www.eightforums.com/tutorials/7025-shut-down-shortcut-create-windows-8-a.html
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