A somewhat simple suggestion that might make the flow early game a bit better. With the current prestige system, the early game progresses up to a point where the unlocking of new buildings and upgrades goes at such a fast pace that regaining what was resetted goes more quickly every reset.
There are however three aspects that are not modified by heavenly chips or resets:
The first research takes 30 minutes, regardless of buying Persistent Memory.
The Golden Cookie upgrades become available only after the first clicked cookie.
Golden Cookie spawn upgrades only apply after the second cookie.
Similarly, the Reindeer spawns instantly after Christmas is triggered, and Reindeer spawn upgrades only apply after the second deer.
My suggestions to smooth this out:
Golden Cookie upgrades are available from the start if the all-time Golden Cookies exceeds 77.
Golden Cookie upgrades take effect immediately after buying.
The Reindeer spawn upgrade takes effect immediately after buying.
Persistent Memory takes effect immediately after buying.
In terms of Golden Cookie and Persistent Memory effects applied immediately is that the spawn times and duration are normalized to their adjusted state (for research for example, from 30 to 3 minutes, and Frenzy from 77sec to 154sec), minus the time already spend.
These are just minor adjustments that would make the reset a bit faster and therefore increase reset incentive, and to be honest, I never really saw a reason to unlock Golden Cookie upgrades again in subsequent plays.