/etc/inittab
# What to do when CTRL-ALT-DEL is pressed.
ca:12345:ctrlaltdel:/sbin/shutdown -t1 -a -r now
Is a well-known safe-reboot via Alt + SysRq + RSEIUB any better
in terms of response or safety than Ctrl-Alt-Del on a debian?
Why?
Yes, because you can potentially flush all dirty VFS buffers to disk before your reboot - but this is rather theoretical as VSF flushes will happen within short intervals anyway.