The ATX power supply starts when the green wire is connected to ground. Radxa decided to connect it to ground permanently. Without cutting the resistor from the board, or cutting the wire from the cable, there’s no way to shut it down.
But if you cut it, then you need a way to reconnect it to ground for power up and keep it that way for as long as the system is on. That’s why it’s so complicated.
So, AFAIK, there’s no simpler method than the Tasmota smart plug. Just run this during shutdown:
wget -q -O- http://tasmota_ip/cm?cmnd=backlog%20delay%20300%3Bpower%20off
And you can use the same smart plug to turn it on remotely, reset it if it hangs, etc.