Both do make sense insofar as they are consistent with the design model/philosophy of their respective OS shells. In Windows 95 the model is that Start is your

Both do make sense insofar as they are consistent with the design model/philosophy of their respective OS shells. In Windows 95 the model is that Start is your starting point for everything you do with a computer. Moreover, managing and configuring a PC was regarded as a core activity for all users, so management functions like shutdown/restart and the control panel got a prominent top-level place in Start. For Windows 8 the design mantras were "content over chrome", "users should be able to enjoy just using a PC without feeling like they have to manage it", and "each view in the UI should have one clear purpose". Therefore Start was dedicated to "destinations" like apps and content, while management and configuration functions like control panel and shutdown/restart (meta-functions that are about the PC or app itself, not what you do with it) were moved to the Settings charm (could've been called "settings and management"), sort of like tucking away wires and cables. Of course, making sense in terms of your design model is no guarantee a decision will make sense in terms of the user's model.