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I might add that logging out once in a while seems to be a nice little "refresher" for OS X. If you like to keep your computer running all the time, it seems to help if you do the logout/login thing every so often.
Originally posted by Orion27: Is logging out in OSX the same as restarting?
Nope. In particular the kernel, and most (if not all) kernel extensions say running when you log out. The window manager (as stated above) also remains running.
But all user processes do quit. If you have 'daemon' processes running (things like the apache web server) I believe they stay running.