rc.shutdown :
Put the PATH line as first code line after the introduction comment block.
The PATH setting makes sense if it should restrict or widen the PATH lookup
for commands used without absolute /path/to/command call.
Since some shells distinguish between simple users and super-user(s),
and restrict the simple access to */sbin directories, it makes sense
to add a PATH line for non-24/7 server machines, if shutdown scripts
are called from an unprevileged user to finish her/his current session
and poweroff the computer or to reboot again after making changes or
into another operating system.
The PATH line somehow had made it 40 lines down,
and I cannot see a reason for widening or restricing the PATH then,
after some lines of code already had been executed.