The finish is only based on number of laps completed and sequence of completion. Restart lineups do not factor into the finishing order.

With no laps completed the only thing you can base the finish on is the starting lineup.

This has always been the rule and to the best of my knowledge has been followed at every MTQRL race. This rule is not specific to the MTQRL. Any racetrack or organization that scores their races correctly follows this procedure (from IndyCar to go karts).