Instead of matter or energy being the primary measure of the universe's trip to nowhere, Kovachi's TGIF theory quantizes time into particles that mingle with gravity/energy to create matter. This creates the following supposition: the universe only exists because there is velocity. Time doesn't pre-exist the universe, it is the primal reaction, the first transfer of gravity to energy giving birth to matter. Without that transfer, there is no matter. So, the only way to 'reset' the universe is to stop time.
Imagine what that would look like. Stopping time wouldn't freeze us all in Matrix style bullet time, nor would it be like pulling on an H.G. Wells gearbox to shoot us past the moment into an alternate human history. Time is more like zeros and ones in a computer. Individually they don't seem like much but you add them up infinitely and they look like something they really aren't. So to 'stop' time would be to eliminate the agitation of gravity that creates energy. The universe would collapse in on itself in the last micro-nano-planck-moment of time leaving only dead matter, the byproduct of a once living universe.
Talk about the ultimate reset button. But would it start the whole thing over again? Only time will tell.