I suppose it depends on the purpose of the backup, but IMHO the prevalent use case shouldn’t reset the audio zones. I use backup to sync Roon in two houses.
It’s pretty easy to keep storage to the same paths since that can be done with mapping drives (Windows anyway). So I have found a way to avoid having to reconfigure storage at each backup. (Although it would be nice to have an option as to whether to reset storage locations or not as part of a backup restore).
BUT, restore backup does reset audio zones. It’s not easy to use any workaround in the sense that sound card endpoints aren’t something you can “spoof” like mapped drives to keep them consistent across Roon installs. The hardware is different.
So, it would be great to have an option not to reset the audio zones and devices upon backup restoration.