well, for me, restarting, reloading because you moved an unit unintentionally, reloading after a spy attempt, or reloading to change the odds, is the same thing.
i'm ok with it, i DO reload because i have a hard time being focused on the WHOLE micromanagement thing (i usually play late, so i am a bit sleepy at times), and i cannot stand to have a city revolt because i did not hear MapStat's beep. sometimes, on the laptop, i type on "e" instead of "r"... so my worker doesn't road but moves in a random direction. i'm not a good player, i'm trying to play on emperor, and i don't need to waste two worker turns because the shortcut is stupid, the keyboard too small, or my ifngers too fat (NOT the latter, in fact ^^).
anyway, while i respect people saying it is cheating (it definitely is in a sense), i really don't understand people who say "NO i never reload. well, except for the XX/YY/ZZ reason, of course." this just doesn't make sense =)