It's not. Trust me. I've written Linux partitioning software (
GPT fdisk, to be precise), and I understand what's going on here. The kernel is not using the new partition table, but it is using the old one. Since the only difference between the old and new partition tables is the type code, which Linux doesn't use, there's no need to reboot.
That said, rebooting won't do any harm, and there
are changes that would make creating a new filesystem dangerous after making a partition table change. For instance, if you change the start or end point of a partition or change the number of the partition. Thus, if you don't know what you're doing or if there's doubt in your mind, it's certainly safer to reboot. In
this specific case, though, that's not necessary.
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