Who says the ability to "reboot the computer" is avail to the user? (ie. remote RDC connection or a locked down retail POS terminal).

Also, the "real purpose" of L1 tech is to categorize and prioritize incoming calls for further L2 / L3 processing. Knowing "who" needs to handle the call next, and its priority, is usually critical to getting real problems resolved timely.

Because most people have very basic questions, and you don't want to waste dev time because someone don't know the basics of their OS.

Password changes, mouse cables pulled out, icons disappearing from the desktop after windows update and other stuff like that.

They are prob able to hire a cheap on call firm to handle it.