Comment 2 for bug 144730

To get my AVM Fritz!Card PCI v2.0 running in gutsy, I had to fix linux-restricted-modules as described in Bug #121978
https://bugs.launchpad.net/ubuntu/+source/linux-restricted-modules-2.6.22/+bug/121978

After having done that, I experienced what you described above.
I narrowed it down to the line
  $DAEMON stop
in /etc/init.d/capiutils. After removing this line (I added # to the beginning to make it a comment), gutsy would shut down fine.

Still, this is just a workaround since the computer is shutdown without cleanly stopping capiinit.

Some more details about gutsy not shutting down when $DAEMON stop is not commented out:
The last lines I see on ALT+F7 are:

* Stopping ISDN CAPI Cards :
FATAL: Module capi is in use.

Last lines of /var/log/messages:
Sep 30 13:20:59 CA-DESKTOP kernel: [ 1144.451548] isdn_free_channel: called with invalid drv(-1) or channel(-1)
Sep 30 13:20:59 CA-DESKTOP kernel: [ 1144.463771] dev_mc_discard: multicast leakage! dmi_users=1
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.659665] fcpci: Removing registered applications!
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.773382] kcapi: card [001] down.
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.773390] capidrv: controller 1 down
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.773399] capidrv-1: now down.
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.777632] fcpci: Removing...
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.777643] kcapi: Controller [001]: fcpci-9000-20 unregistered
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.777646] fcpci: Removed.
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.777693] fcpci: Driver 'fcpci' detached
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.804966] capidrv: Rev 1.1.2.2 : unloaded
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.805240] c01491ea
Sep 30 13:21:01 CA-DESKTOP kernel: [ 1145.805249] Modules linked in: af_packet binfmt_misc rfcomm l2cap bluetooth nfsd exportfs lockd su
nrpc ppdev ipv6 cpufreq_powersave cpufreq_ondemand cpufreq_stats freq_table cpufreq_conservative cpufreq_userspace ac container sbs dock
 button video battery ext2 capi capifs capidrv isdn slhc sbp2 lp snd_intel8x0 snd_ac97_codec ac97_bus snd_pcm_oss snd_mixer_oss snd_pcm
snd_seq_dummy snd_seq_oss snd_seq_midi snd_rawmidi snd_seq_midi_event snd_seq snd_timer snd_seq_device nvidia(P) parport_pc parport kern
elcapi snd soundcore pcspkr xpad snd_page_alloc shpchp pci_hotplug i2c_nforce2 nvidia_agp i2c_core agpgart evdev ext3 jbd mbcache sg sd_
mod ide_cd cdrom usbhid hid amd74xx ide_core floppy sata_sil ohci1394 ieee1394 ata_generic libata scsi_mod forcedeth ehci_hcd ohci_hcd u
sbcore thermal processor fan fuse apparmor commoncap