Since no-one else seems to have done this. I seem to remember making this request once before, but here goes again
? The ability to take Smart Object Transform values back to their default (the original resolution of the embedded object). A simple control click on the Smart Object with the option "Reset Smart Object" would do. Or "None"
I will also add to this one other Smart Object feature request also made previously -
? The ability to show in the layers panel, Smart Objects that are linked Instances of each other - so that these are easily distinguishable by icon, from Smart Objects that are independent objects.