Yes Archana you are point blank in your understanding on below topic :
When recording this way, you need to pay attention to the ResetGUI and sessionID values. Session ID should match previous recording, while ResetGUI should not be 'X'
You need to set the ResetGUI to 'X' .
Please also remember that if you do a SAPGUI attach there is no need to do ResetGUI for this SAPGUI command , ResetGUi is set to 'X' only for the very first SAPGUI command.
Withregards to resizeworking pane if you split your SAPGUI command you will find one of the (probably the very first) SAPGUI command containing resizeworking pane which basically sets the size of the target system whose connection is opened, you dont need this command as it will resize the screen size in the middle of execution and there would be possibility that your script might fail as the control object eCATT is looking for is not reconginzed on the resized screen and this operation also reduces the execution speed a bit, as its not needed can be removed.
Hope it explains let me if not .
Thanks,
Aj