And since I've never reset an identity value in 20 years, I feel okay not knowing this. 😉
Since transactional replication worked in standard edition of SQL 2000 while log shipping and other cleverer backup methods didn't (so implied increased licence costs for enterprise edition) and MS agreed with the interpretation of licensing terms that I didn't have to pay a SQL Server licence fee for the replica (because it was a standby copy) I used replication to provide a recovery copy. Testing recovery required resetting identity values, since the identity property had to be marked "not for replication", so I did a lot of resets for that purpose. I also did some for real when hardware problems entailed disaster recovery and forced it on me. So I made very sure that I and anyone else who might find themselves looking after recovery knew how identity reset worked.
I guess, Ron, that either you were in a situation where money was easier so you could use other recovery methods, or you didn't have contractual very short term recovery times.