If the PC is in any sort of suspend to RAM form of sleep, anything that was open before entering sleep will be closed, including any unsaved documents, etc. in any software that was running, so there is a slight possibility of data loss, but only with open documents. Other than that, I pretty much concur with everything Karadjgne has said. Your son will probably know if there was anything significant open before pulling the plug.
On the other hand, if the PC won't wake, there isn't much he can do about it anyway.