I always export theme options to have a backup. First of all – the “reset” button is so close to “Save” button – it very easy to make a mistake and click the wrong one. Second, and the most important – when updating theme backup is more than necessary.
I’m sorry but I don’t remember which things werent imported. I just gave a try, export the options from current site. Than went to test site with Gillion theme, imported it and the overall look changed. So some settings weren’t exported and imported. You can log into my backened, export options with this plugin and import to your test wordpress site. I think it will be easier to check this way than writing.