I beg to differ. If you dig a bit deeper you find out the LAN micro chip, which incidentally is also the 2 port USB hub.
The manufacturer of the LAN microchip clearly says in their specifications the there is WoL on the LAN module.
Ethernet features: 10/100 Ethernet controller supports numerous power
management wakeup features, including Magic Packet™, Wake-on LAN (WOL)
and Link Status Change.
Now how you use it is another question. End of the day as long as there is power connected to Raspberry Pi (even if it off state or sleeping), you can use the WoL with out problem.
I know the other answers say you cannot shut down or sleep the Raspberry Pi (maybe with existing OS's), but the answer is still there is WoL in the LAN Module and that is a fact.
One thing to cry about if the fact that PoE has been omitted, but luckily Raspberrians questioned this fact and it turns out.. they just forgot about it.. oops.
Is power over Ethernet (PoE) possible?
Not in the base device, but it’s been a very commonly requested
feature, so we’re examining options for later releases.
Somewhere on their blog they admitted to forgetting about it.. cannot find it now.