According to Newsarama, in an email that Bob Wayne sent retailers recently, he states:
And by the way, let me just reiterate this point: this is the launch of the New DCU. It is not a “reboot.” I think you will soon discover why that is.
Hmm… so is the "New DCU" one of the 52 Earths, then? Or is the New DCU (with or without the quotes) a new line altogether, like Ultimate, Earth One, or All-Star? Or are they simply trying to avoid any stigma related to the word "reboot"?
It sure seems like a reboot, though. From the USA Today interview (emphasis mine):
"We really want to inject new life in our characters and line," says Dan DiDio, co-publisher of DC with Lee. "This was a chance to start, not at the beginning, but at a point where our characters are younger and the stories are being told for today's audience."
How is going back to "a point where our characters are younger" not a reboot, unless it actually happens in a different universe (such as the Earth One series which has already shown a younger Superman)?
Mark D. White 
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