Hey there!
I’ve seen this a number of times. Symptoms change on each OS release, but all are basically universal. Besides the steps you’ve already tried:
Does this happen when ALL apps are closed? And if Finder is relaunched (As said)? Or can you even get the Force Quit menu to open?
If there are apps running in the background preventing a shut down, I may try removing the Login Items and restarting to test:
System Preferences > Users and Groups > Login Items. Highlight each item and press the “-“ sign below to remove each. Restart and try again.
Otherwise another good test would be in another user, as I know Safe Boot won’t load and First Aid was already done:
https://support.apple.com/sl-si/guide/mac-help/mtusr001/mac
It May help to know if this is happening across the whole system or just in your user account, as some troubleshooting may not be needed or effective. This will help to narrow the cause down.
Likewise as Steve626 said, a possible firmware reset could even fix it! They only take a minute and may fix many related problems, so I would try those first! (SMC/PRAM), etc.
Hope all goes okay! Likewise, if you do need to boot to safe mode but can’t, you can use Terminal to do so, but shouldn’t be necessary, if it works fine in safe mode, then app uninstalled are the way to go, but if you can’t peg it to one, I may know where to go to remove them and their components.
As said before, in any case, it’s a good idea to backup your data, as, as always, sometimes the system just needs to be reset if all else fails, so better safe than sorry, but hope this is a quick fix for you, and one of those steps leads you to a suspect and resolution! Cheers!
Backup using Time Machine:
https://support.apple.com/en-us/HT201250