My odometer was 'reset' when the PO swapped out the US speedo for a European one, to pass the import technical inspection. I bought the car with 3,600 kms showing and no records, so it's anyone's guess what the true distance covered is. Now it sits at approx 76,000 kms.
I would not reset the odometer at any point, including after a comprehensive restoration. It kind of denies the history of the car.