Hi Oliver,
Here are a few things that I have learned.
I know that the SRS register behavior is different between the HC08GP32 and the S08GB60, so it may matter which derivative you are using.
On the GB60, the SRS register is not consistent when I reset/restart the firmware from the BDM. Most of the time I get zero in the SRS, but sometimes I get the "Reset-Pin" reset bit set in the SRS instead.
Though I don't have a lot of field hours on the GB60 yet, I have yet to see the SRS come up zero when the BDM was not attached.