The behaviour you have observed is common to all Windows applications that are showing a modal dialog and is not an issue specific to Reflect.
As an example: you can reproduce this behaviour using Notepad by opening the Save As dialog (which is modal) and then hiding all windows using Wnd+D. Then if you attempt to open another application form the taskbar (e.g. Internet Explorer) you will see Notepad reappear.
I guess you're saying Reflect does it for consistency with other apps.
Sorry if my explanation was unclear. To clarify, the behaviour is not something Reflect does / doesn't do but is a feature of the Windows Operating System and how it treats applications displaying modal dialogs when the Taskbar is used to display another program.