I don't think that is what they are talking about, as doing that you are gracefully powering down the device and starting it up normally. In the blackberry world you would pull the battery with the phone live, or use an app to do it for you (simulate a battery pull). If the phone is allowed to gracefully shut itself off it usually saves the state it was in, so any errors or issues you had may follow.
Just pulling the battery/simulating a battery pull with an app, kills the phone then and there and starts a reboot, nothing is saved, you are loading fresh. Was a neccessity in a blackberry to do this a few times a week. Wish i could do it with my X, but closest i get is to actually pull the battery, which is annoying and takes time. An app to simulate it would be AWESOME! My phone gets buggy every few days and i have to reboot. This would save me time