The quote describes the case where HEAD points to a branch. Suppose master points at CommitA, and dev points at CommitB.
Before,
HEAD -> master -> CommitA
after git reset dev
HEAD -> master -> CommitB
after git reset CommitB
HEAD -> master -> CommitB
after git checkout dev
HEAD -> dev -> CommitB
after git checkout CommitB
HEAD -> CommitB
git reset changes the commit HEAD recursively points at, from CommitA to CommitB. git checkout changes what HEAD directly points at, from master to dev and from master to CommitB.
HEAD could be detached in the first place,
HEAD -> CommitA
In this case, after git reset dev
HEAD -> CommitB
after git reset CommitB
HEAD -> CommitB
after git checkout dev
HEAD -> dev -> CommitB
after git checkout CommitB
HEAD -> CommitB