So you mean that it doesn't reset the system's uptime counter when you restart, or just that you don't count that as downtime? If it's the former, wow, I never knew that, I will have to test this by restarting my PC and seeing if the uptime in Everest has reset to zero.
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Main system: custom C2D 2.66GHz tower/4GB RAM/2600XT 512 MB/500GB HD/XP Pro x86+Vista Business x64
Main Mac: Beige G3 minitower (Sonnet G4 500MHz/640 MB DVD/USB/Radeon 32 MB/OS 9.2.2+10.4.11)