Example: https://www.wikidata.org/w/index.php?diff=2072796005
In turn, the reverted edits are not tagged as "reverted". This tag is useful for admins and patrollers when evaluating an individual's past edits or for machine learning.
In most cases, it does work as expected: https://www.wikidata.org/w/index.php?diff=2072912243.
MariaDB [wikidatawiki_p]> SELECT AVG(IF(ct_tag_id IS NULL, 0, 1)) AS ratio FROM recentchanges JOIN comment_recentchanges ON comment_id = rc_comment_id LEFT JOIN change_tag ON ct_rc_id = rc_id AND ct_tag_id = 667 WHERE comment_text LIKE '/* restore:%' AND rc_namespace IN (0, 120, 146) AND rc_type = 0 AND rc_patrolled IN (0,1,2);
+--------+ | ratio | +--------+ | 0.7961 | +--------+ 1 row in set (2 min 41.256 sec)
Precisely, in 80% of cases.