I've noticed this too and not just with true resets, but with pressure that sometimes the AI can't handle. Like for example if I'm using Johnny Cage and I beat the AI in a 10-15 second match the next round they will literally become impossible.
Also, a lot of frame traps simple do not work on the computer (try NDC pressure against the AI for example) and they will easily get out of it although the first round of the first match they will just stand there and block. You also cannot hit a throw after a block JIP against the AI because for whatever reason whatever move they use will come out faster than your throw, but not any other normal attack.
I've also seemingly dropped the Cyrax reset for no reason against the AI in a way that NEVER happens outside of playing the AI (and I usually drop it A LOT). I don't know if this is an extreme coincidence or the game has a mechanism to make it difficult to cheese the AI out.