One other option, which I forgot to mention would be to use some of the custom apps / drivers or Rule Machine to ping the PC periodically. If there is no response then you could power off the smart plug, and vice-versa. I was going to say that this brings some level of complication in that there is polling involved and if the PC is unreachable or there is some other reason the ping request is not being replied to, but each option have elements of these in them, so it would not be any different.
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