First, let me talk about "back to the square one". It came from board games, popular in the 19th and early 20th centuries, with numbered squares similar to Snakes & Ladders, where a player landing on a square carrying a penalty might have to go "back to square one"
From the origin of "back to square one", you can tell, when you got "back to square one" in a board game, you would have to go back to the starting point and start it again.
However, when you use "restart", you DON'T always get the chance to go back to original point. After all, our life can only go forward, never backward.
Also, we can use "restart" like:
Can you restart the engine?
All it means is just to start the engine again. It has NOTHING to do with going back to wherever the starting point is.
2014-07-01 22:29:04 補充:
About Snakes and Ladders:
http://en.wikipedia.org/wiki/Snakes_and_Ladders