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I think I don't understand the issue. If it's about Kobo reading stats, that's something I don't look at from one year to the next, but I assume that every time you restart a book it's counted again in the stats? I know the book status changes from "Finished" to "Reading" when it's reopened. (Or when I go back to read the introduction after I've finished a book. Which is mildly annoying, but it's easy enough to change the status back to "Finished" once I'm done.)
On the other hand, if it's just so you know, why not create new shelves: Read twice, Read 3X, etc., and manually put the book in it once you're done?
I personally don't reread and I delete books on completion.
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