What's Restored and What's Not
Restored:
Registry
Profiles (local only—roaming user profiles not impacted by restore)
COM+ DB
WFP.dll cache
WMI DB
IIS Metabase
Files with extensions listed in the <include> portion of the Monitored File Extensions list in the System Restore section of the Platform SDK
Not Restored:
DRM settings
SAM hives (does not restore passwords)
WPA settings (Windows authentication information is not restored)
Specific directories/files listed in the Monitored File Extensions list in the System Restore section of the Platform SDK
Any file with an extension not listed as <included> in the Monitored
File Extensions list in the System Restore section of the Platform SDK
Items listed in both Filesnottobackup and KeysnottoRestore (hklm->system->controlset001->control->backuprestore->filesnottobackup and keysnottorestore)
User-created data stored in the user profile
Contents of redirected folders