My feeling is that, if you're going to reboot something, then tear it down to its foundation and start completely over again. That's not at all what they did, IMO. What they did was take the old framework and put a very nice coat of paint on it. It's still the same, it just has a slightly different look to it, very much like when they recast Bond without the reboot.
Tell that to the makers of The Amazing Spider-Man...
There is, of course, the argument that they reboot Bond every time they cast a new actor - but this isn't strictly true, as pre-Craig the character in each film was always partly defined by the events of the previous films (most notably through references to Tracey Bond, and Blofeld). A reboot doesn't have to be a complete reinvention of the franchise, just a press of the 'restart' button, where the character can be built back up again into whatever the filmmakers and current cultural trends require - even if that means they become the same character again. The only time a reboot has done a wholesale reconstruction as you define as a reboot is Batman Begins. Certain series, like Bond, can't get away with such a reconstruction unless the reboot is *outstandingly* good. But even then I wouldn't want to, and I really feel that audience expectation is the same - we want Bond, not someone else with the same name.
I agree that SF's decision to to skip forward in Bond's career, and tick more formula boxes than CR and QoS did, does annoyingly threaten to nullify the reboot.
For the record, I definitely consider CR a reboot because it goes back to Bond's beginning as a 00 without being a prequel (it is most definitely set in 2006) and re-focuses the franchise on storytelling and character, stripping away the more outlandish fantasy of the previous films in favour of hyper-realism and grit. It also has a much darker, serious vein to it which the series rarely chose to emphasise before. We all know that the early Connerys had realism, the Daltons had darkness and the Brosnans had drama (well, more than usual) - Lazenby had all three! - while the Moores touched upon all of those things in some manner, but there was no coherency to the approach and it was never the focus of the series as they tried their darnedest to shape it all into the same semi-timeless continuity. With the Craig films, they've completely reshifted that to focus on things the franchise rarely, if ever, chose to focus on, with a greater sense of humanism, and have wrapped it all up in a much more artistic approach to story-telling, which is most evident in SkyFall. So I consider the Craig films a reboot.