Windows Mobile: Rom flash = reformat?

http://erms.samsungusa.com/customer/sea/jsp/faqs/faqs_view.jsp?PG_ID=557&AT_ID=29545&PROD_SUB_ID=561&PROD_ID=-1

To perform a Hard Reset (Windows Mobile 5 version Only)

NOTE: This method will reset the PDA memory back to factory defaults

This reset is a FULL reset, which will erase all files stored on the phone, including resetting the device back to factory defaults.

While at the Today screen or phone’s standby screen, press and Hold down the top left menu button while pressing the slider down
While performing the above, press the reset button located on the bottom left of the phone
Release the slider button after pressing the reset button, but continue to hold down the top left menu button
You will see a message “Formatting Root”, let the process run without disturbing the phone
When the device finishes its boot process, a Windows Mobile screen will instruct you to “Tap the screen to set up your Pocket PC.”

Etc, etc…