Physical theft.
Not that I consider this to be a overtly critical issue, nor would I consider it a crippling counter-argument.
However, I COULD see some scenarios where the physical reset works against the interests of the end-user/installer in rare instances.
So, let's actually explore full pros and cons of physical reset buttons and see if we can mitigate the few cons we encounter in this discussion.
My theoretical solution would be dealer and end-user registration of serial numbers, but it might be cumbersome and could work against the distributor's interests.