They are afraid that some peripheral device will report interrupt and after board reset the peripheral device will be in some transient state if handling of interrupt from peripheral device will be somewhere in the middle interrupted by board reset. However in this case this is probably uboot task to initialize peripheral devices from the beginning, switch them and release from reset. Or another way is to shutdown peripheral devices before reset, disable interrupts in their internal registers - at least when /sbin/reboot is executed we see that before reset shutdown procedure is running.