It seeks to 0 while detecting the stream type, when that fails it sometimes doesn't restore it (if MF_RESOLUTION_CONTENT_DOES_NOT_HAVE_TO_MATCH_EXTENSION_OR_MIME_TYPE isn't set), and other times it does (when the flag is set, but media source creation has failed). In both cases the stream is also closed when resolution failed early.
In some cases it is restoring position during the process, probably when it makes sense to do so (like trying a different resolution method, or before actually creating the media source), but obviously after a media source is successfully created the position is rarely where it was initially.