Normally, when you shut down a linux machine from multi-user mode, a number of steps are taken (not necessarily in this order):
- All services are stopped
- All user processes are killed
- All filesystems are unmounted or remounted read only
In single user mode, all of that is moot, because (at least initially), single user mode doesn't start services and the only process should be the root shell, and any mounted filesystems are mounted read only.
So immediately after booting into single user mode, you could just immediately power off by any method, including hard power or poweroff -f
However, if you've mounted anything writable or started services, etc., you will need to undo what you've done before shutting off. The system isn't keeping track of that, so you have to do it yourself. (Technically, you don't have to shut down services, but if you don't, it might prevent you from unmounting filesystems.)
TL;DR: Before powering off, the critical issue is that all filesystems are unmounted or mounted read only and all their dirty data is written to disk. Any other pre-shutdown actions are meant to make that possible.
rescueoremergencyon the kernel command line) instead of booting directly into a shell.init=/bin/bashisn't "single user mode" (traditionally runlevel 1 in SysV init), it's "full manual mode" or something.