Let me revive this oldish thread. What has been written is a half-truth. It appears to be true that phones usually survive a hard power-off. However, this leaves the question why Android normally performs an orderly shutdown when the battery level reaches 0%. Obviously the Android authors aimed at preventing a hard power-off.
This also means that a phone that powers down hard without doing an orderly shutdown is defective. This seems to be a very widespread defect, because I have seen it in various phones.
My guess is that Android has battery management logic, but it is implemented very poorly. Sometimes it works, sometimes it doesn't.
I would like to know how the logic works. The fundamental problem is that the battery voltage is load-dependent, so the logic cannot simply trigger a shutdown depending on voltage. It could shut down when it detects a certain combination of voltage and current, but then it would make sense to derive the percentage display from these values also. If so, the phone could reliably shut down when reaching 0%. But many phones don't.
If anybody happens to really know, not just guess, how exactly it works, please respond.