Live migrating require same CPU or default kvm64 which is slower due missing cpu flags...Before you reboot a host, you should live migrate your VMs to a remaining host.
Live migrate will preserve the dirty-bitmap status.
And btw, OP is meaning VM reboot, not pve. Just think about kernel update & reboot...
If you reboot a VM (e.g. after applying updates inside), the dirty-bitmap is still there as the KVM process is still running.
In this case, the backup process has to read all data again. But you do not do this for 200 VMs at the same time, just to quote the original thread starter.And if you reboot VM via pve because you want change some non-hot-changeable parameter...
I am showing that there is a lot of use-cases when VM(s) are restarted from pve point of view. Doing full backup(s) in Always Incremental scheme just because there was VM(s) restart is bad way.