I don't know if "reboot" is the right name for it, though. The first scenes in Star Trek Spoiler: take place at least 10 years after Nemesis, with Spock and the Romulan/Vulcan peace process, so at least part of the movie isn't a reboot.
If they're smart, they'll go with the time stream theory of time travel, so that all of the wonderful storys in TNG, DS9, and Ent aren't negated, but simply took place in a different time stream that still exists.
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