On page 69 of nRF52840 Product Specification 1.0 4413_417 v1.0 / 2018-03-16:
The table in section 5.3.6.8 shows that the WDT is NOT reset from a Wakeup from System OFF mode reset.
On page 520 of nRF52840 Product Specification 1.0 4413_417 v1.0 / 2018-03-16:
When the device starts running again, after a reset, or waking up from OFF mode, the watchdog configuration registers will be available for configuration again.
This sentence implies that waking up from System Off mode is like a reset: WDT registers are available for configuration. However, the table in section 5.3.6.8 shows that the WDT is not reset. This implies that the registers are available for read/write and the WDT is active. That means the WDT could be reconfigured. However if it is not reconfigured, and the WDT was previously configured and enabled, it will cause a WDT reset. These two points are not contradictory, however it can leave the WDT in a compromised state. What exactly happens to the WDT when the system leaves Wakeup from System Off mode?