A factory reset returns a Roku device to as delivered when new condition, with the exception of it keeping whatever OS version has been installed. It does not revert the OS back to what it had from the factory.
When you link the device to an existing Roku user account, it will automatically install all channels that are associated with that user account, along with some defaults that Roku feels you might want, even if they currently aren't part of the user profile. But you will have to log into any channel that requires user authentication (such as Netflix), as Roku does not retain that information in their database.
Dan
Roku Community Streaming Expert
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