Starting with SQL Server 2005 SP2 the connection based events are also produced for sp_reset_connection activities, indicating the connection was reset. The pattern will look like the following.
Disconnect Subclass = 2
Connect Subclass = 2
The subclass = 2 indicates that the connection based events are not physical connection activities but the logical reset operations.
When attempting a reply you will first want to filter out the Connect and Disconnect events with subclass = 2.
– Bob Dorr