+loociddreemr Correct me if I am wrong, but isn't the system partition untouched only if you are rooted? Also if you are not rooted and using the stock recovery can you explain the difference in performing a factory reset from the Nexus 7's device settings versus from the stock recovery? I have read conflicting information.
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Even without root, the device has no reason to assume that anything on the system partition has been changed, hence no "real" action is taken on that partition. Data from system apps will be removed, such as user accounts, preferences, and settings. This information isn't actually stored in the system partition but in sdcard/android/data or /data/data. The use of emulated directories within these folders allows the simultaneous clearing of both system and user settings. However, the .apk will remain unchanged. If a system app was disabled, a factory reset will clear that condition as a "setting" restoring the app. Deleted apps will not come back regardless.
Now depending on the ROM, a factory reset from the menu options in the ROM itself will vary depending on OEM. Media downloaded from Google play will be lost since it's stored in the /data/data. Pictures from the camera are typically not deleted unless the "format sdcard" option is used.
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