Touch ID Reboot Lockout

Regarding all this talk of faking your finger and bypassing the Touch ID got me thinking. It takes some skill, relatively expensive hardware and from recent reports upwards of 30 hours to perform. Apparently the Touch ID will ask for a pin after a reboot but does turning the phone off and on count as reboot? And what if the battery dies and the phone shuts off? Does that count as a reboot when you charge it up? I have a space gray 32GB on order but if someone could test it out or knows for sure that would be appreciated. If those two scenarios count as reboots and require a pin afterwards you can pretty much makes that bypass even more useless and unlikely as it all ready is.