This is an important question.
The word 'reset' has been applied to so many different things here that its meaning has become confusing. Here is Microsoft's take on your question: Reset Your PC
The best way to reset your PC depends on what you want to accomplish. It's better to ask us 'here's what I want to accomplish - what form of reset will best achieve this goal?'
Something else that creates confusion: A reset can be technically complicated and involve many steps. Not everyone has the ability to work through all those steps, and not everyone needs to. A less complicated form of reset could be perfectly good, depending again on what it is you want to accomplish.
To give one example: If your PC is all messed up and you're ready to throw in the towel, or even if your PC is not messed up, but you just want to start over, for any number of reasons, and you're okay with following technical directions, the best thing you can do is what used to be called a 'clean install.' In a clean install, you follow Microsoft's directions to erase your hard drive and install a new copy of Windows.
You start by creating a Windows installer on a USB flash drive, then you boot your computer from the flash drive. Follow the steps in Create Windows 11 Installation Media. The advantages to this procedure are (1) your computer will have a correct and up-to-date copy of Windows; and (2) it's guaranteed to work, if installing on supported hardware. The disadvantages are (1) it's the most work of all the different types of reset; and (2) a reasonable technical background is needed for success.
If you want to start over, but you don't relish having to follow all those technical directions, and you have a computer from one of the big manufacturers (Lenovo, HP, Dell, etc.) then you can do what used to be known as a 'factory reset'. This will erase your hard drive, as with the clean install described above, and reinstall everything that the manufacturer installed on your computer at their factory. Your computer will be exactly the same as it was when it left the factory. Directions for this type of reset will be found on the manufacturer's website.
The advantages to this method are (1) much fewer steps and less technically complicated than a clean install; and (2) guaranteed to succeed because the manufacturer created this method specifically for your computer. The disadvantage is that if the hard drive partitions were changed since you originally received the computer, it might not work.
Or, perhaps you don't need to start over. You're basically happy and confident with what you have, but there are some things you'd like to change, to make them more like a default Windows install. There are resets for that too.
So, what would you like to accomplish? 🤔