From the d-n-dblog: (The 3.5 PH at least just says you get a critical hit on a coup de gras, but you have to roll the damage.)

I wonder if there's a "hole" in the rules here. A rogue gets sneak attack damage on a coup de gras, which is an "optional extra damage" option. By the same token, it sorta seems like you should be allowed to use Power Attack for a coup de gras. Of course, since you're guaranteed a hit, it seems like a good munchkin would say "I take -20 from the attack bonus to add +20 to damage" (or more, if you're using two hands). That'd sure make those coups against sleeping dragons a lot more effective.

I've done only rudimentary research, but I can't find a resolution of this issue in the Main D&D FAQ or the 3.5 Main FAQ. I suspect the answer is something somewhat lame like "technically, Power Attack can only be used for melee attacks, and a coup de grace doesn't involve a melee attack". That is, the phrase "deliver a coup de grace with a melee weapon" is not equivalent to "make a melee attack". Those clever D&D rules lawyers.

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