You get hero spirits for every ten levels, and you can reset once you have 50 or more levels and have completed 'Search For The Grail' At least once. It says that in game.
Wonder how cost works? For upgrade PPC and PPS, n=times bought+1. The cost is n*n*10, or n^2. For auto clickers, (n^2)*2,000. Color changers are stationary.
That's why i didn't add the save script soo you won't have alot of gold when i do add the script :)