Yes, export import recalculates reconciled balance, I'm not sure which support register it is in, but this support register is not updated if users unok reconciled payments which deletes GL transaction of the payment.
I would like to know what BackgroundHALShouldPause does, and how to use it. While it's listed in the HAL Primitives report, it is not used in source code and it doesn't appear in the LMS HAL...