like "Rebooting ..." and do reboot. With kernel version 2.6.9-34.0.1.ELsmp and older everything is ok, so that there must be some change in 2.6.9-34.0.2.ELsmp and later.
I have tried to boot with reboot=bios, reboot=force, reboot=triple, acpi=off
- unfortunately with no success.
Does anybody seen od solved this issue?
Yes, seen it. I gave up on that and switched the mobo. But there is also some changes in ACPI in recent times that have given other problems with loading PCI adapter drivers. But as you say, you see the same problem even with acpi=off -- as I did when I had the problem. It is hard to say that is is a bug in the kernel or not. ACPI is messy and it could just as easily be a BIOS issue on the mobo. Have you checked if there are any BIOS updates for your motherboard? It might solve your problem, or it might not. But worth a try.