I believe that the dwelling, CS, alignment, and gems should all be reset. I flew pass everything because of my dwelling. I simply went to my castle and it was end of story. Don't get me wrong it helped that I had plenty of turns but I was able to fly through because of my castle.
In addition, this is the one chance for everyone to start over on alignment. For a long time people have been asking Neji about resetting their alignments, this also gives younger members their chance to shine and have their names on top of some of the hall of fame categories (most good, chaotic, evil, DKs). Veterans of the game, make way for the younger members, very much like how Jiraiya and Tsunade are preparing the young leaf village shinobis to take over one day. The implementation of the kekkei genkai is just that, the time for us to slide over and let those behind us lead (That is until we catch them again.) There are plenty of things I would like to keep during the reset, but I realize just like all of you that if I am willing to reset that it is and should be a complete reset.
This is the death or better yet the reincarnation of your account. I understand that some founders and others have many people in there dwellings that are dependent upon them. However, both you and I know that most of the powerful people in the game have alts that will supply dwellings (although the dwelling will have to be cityhouses and not castles) for the people that reset. For those that don't have alts, clans have other players that can supply dwellings for there members. It's no secret that many people have multiple keys to 4 different castles and cityhouses.
I'm in agreement that the only thing worth transferring is just donation points. Everything else would be too much of a benefit for people resetting. It should be difficult, because of the reset people have no idea of their evil ways or good ways. They have to decide on there path through their current actions not on there decisions of the past.