How to Format(Hard Reset) Windows mobile using C# and .NETCF 2.0?
In earlier versions of Pocket PC you could make a call to KernelIoControl of ExitWindowsEx. Since WinMo 5.0, though, those calls can no longer hard reset the device.
My guess is that since users rarely will want their device hard reset, and if they do they want to be the ones to initiate that reset, any mechanism to do it programmatically (i.e. from a malicious piece of code) was removed.