Whenever I see a question that has reboot as the only tag, I want to punch a baby. Let's get rid of it. Do it for the kids.
I can think of a few cases where the question is about reboots (reboot tests, post-patch power cycling, remote reboots/power-cycles/restarts).
I can also argue convincingly that in each of those cases you're not really asking about the reboot, but rather all the things that lead up to it (pre-deployment testing, patching, and remote power control / out-of-band management).
So I agree - this tag can probably go.