I've been working through the issue with Apple for a period of weeks now, trying to determine whether there was specific software causing a problem, fresh installs etc on my Mac Mini 2018 - and no matter what we did, it still did a kernel panic at shutdown.
That eventually led to Apple saying that they would need to replace the motherboard.
I got my computer back yesterday, and whilst the motherboard has been replaced it came back with 16Gb of RAM instead of 32Gb of RAM which i had previously.
However, whilst I'll deal with that as an issue, I have yet to have a kernel panic since getting it back. I know some others have said they have had motherboard replacements and it hasn't resolved the issue - so will continue to monitor.