The Windows Server 2025 "Force shutdown from a remote system" user right must only be assigned to the Administrators group.
Inappropriately granting user rights provides system, administrative, and other high-level capabilities.
Accounts with the "Force shutdown from a remote system" user right can remotely shut down a system, which could result in a denial of service.
How this relates to the STIG checklist: STIG vs SCAP benchmark.