Stealth, funny that you claim so much expertise on the field but yet you seem to have little idea about low-level formatting (LLF). Yes, that might have been necessary to do until around 1990's. But since then low-level format should never be done by end-user. Tools provided by HDD manufacturers might still be called "low-level format" tools, but they do not do low-level format. Instead they perform some form of error checking and zero-fill that Nuke already described earlier in the topic. Yeah, you can avoid bricking your HDD if you really know what you're doing, but there's no ****ing point in doing it in the first place! So please, stop talking about low-level format.
And as I happen to work in the IT industry as well (Woo, big surprise here! Not.) I know very well that instructing people to do system-restore saves you a lot of time to serve other customers. I would do the same. Why the hell I would spend hours instructing someone to do what I suggested here if I can get away with 10 minutes on system restore. I don't care about customers on personal level, the sooner I get rid of them, the better. If 1 in five customers get back that system restore didn't help, the time we saved in those 4 out of 5 is still well worth it.
Now, what would I do if I was in the same situation? I sure as hell wouldn't settle with system restore because I would forever be left paranoid about what crap might still be left in my computer. This wouldn't be the case with your average customer who's happy with whatever you tell them. Bottom line is, customers are idiots. Granted, most of the time I think people here are idiots too but I still give them the same advice I would give to my real friends.
If you would follow your own advice in the same situation, good for you. Just don't come crying if you've had a trojan in your PC for last two months keylogging everything just because you were satisfied with system restore. I prefer solution where I can be relatively sure no crap is left in my PC, the amount of time and effort spent on cleaning the PC is well worth it.
Not to mention it teaches you a valuable lesson. Don't get infected in the first place.