All resets I use mark the end of the segment where I use them. There are only two resets where I wouldn't just save and quit after the cutscene, these spots keep me at the same location when I load the file again (I think it's a glitch).
1) Right after getting the first Jiggy from Jingaling, I reset just as Bottles' house is shown (after the game auto-saves). When I load the file again I start at the cutscene where Banjo is walking out of the Throne Room.
2) After finishing the Tower of Tragedy quiz, I reset just as the credits start to roll (it auto-saves here). When I load the file again I start at the next cutscene in the Gun Chamber.
If any of that breaks the rules let me know so I can change it.
1) Right after getting the first Jiggy from Jingaling, I reset just as Bottles' house is shown (after the game auto-saves). When I load the file again I start at the cutscene where Banjo is walking out of the Throne Room.
2) After finishing the Tower of Tragedy quiz, I reset just as the credits start to roll (it auto-saves here). When I load the file again I start at the next cutscene in the Gun Chamber.
If any of that breaks the rules let me know so I can change it.