The /sbin/reboot is a regular executable in the filesystem.
If your filesystem is hosed (e.g. filesystem driver hang, SATA hardware hang or disk firmware hang), the changes for successfully executing that executable are slim to none.
On the other hand, assuming that you have a root shell open already, echo b > /proc/sysrq-trigger does not need any filesystem access.
簡而言之,echo "b" > /proc/sysrq-trigger
可以確保環境在掛文件系統的時候重啟成功;