That interpretation opens up the following situation as problematic:
Mail from: foo
rcpt to: bar
[blah blah blah]
rset
mail from baz
rcpt to mat
because in that interpretation, 'foo's attempt would never make it
into any sort of permanent state.
My reading of the RFC would be much closer to THAT being the special
case that needs to be made (that you CAN stash and set aside for
later processing some state-data received prior to a RSET). But that's
not really all that much of a logistic stretch to make.
Just my $0.02 worth.