If you want to change the behaviour of Ctrl-Alt-Del to power-off you just need to change ctrl-alt-del.target to be a symlink to poweroff.target (as long as you are booting to the command line, booting to the desktop overrides this).
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pi@rpi3:~ $ cd /lib/systemd/system
pi@rpi3:/lib/systemd/system $ sudo ln -sf poweroff.target ctrl-alt-del.target
To change it back to rebooting then change the symlink back so that it points at reboot.target,
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pi@rpi3:~ $ cd /lib/systemd/system
pi@rpi3:/lib/systemd/system $ sudo ln -sf reboot.target ctrl-alt-del.target
Whatever you do don’t edit the file ctrl-alt-del.target itself as doing that will edit whichever file it is linked to (and hence alter the behaviour of reboot or poweroff).