“Enable head reset on scene change” is an option used to set destination scene’s starting position when that scene is getting open via link from other scene.

For example, A project is having two images (Scene A & Scene B) where I have added scene B as link destination for scene A and I have set offset (red rectangular) like below for scene B

Now if the build is created by enabling “Enable head reset on scene change” from Package > Advanced Option (refer below screenshot); scene B will start from that particular position as I have set above

Note : If “Enable head reset on scene change” is disabled then scene’s initial position will be determined by system itself as per its defaults.