Dominic is correct that there isn't a consensus, nor are there any hard-and-fast rules we require.
I would reuse the same bug, create a new codereview issue, reference the original revision and codereview issue in the description, upload the original version of the patch (the one that was reverted), and then upload my revised patch.
This has the advantages that we leave the original issue alone (one code revision == one issue) and then you get the full context of the diff in the new issue.
It has the disadvantages that there's a few more steps and any change-related discussions are split across the two changes.
-- Dirk