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It could be viewed as a Service Request as it is effectively a Standard Change.
It could be viewed as an Incident because the user has lost or deleted data that needs to be restored for them to resume working.
That said, where seeking and loading backups becomes a significant activity, a Service Request is probably more suitable.
Keep in mind it is generally easier to attach a price tag to a Service Request (via the Service Catalogue). Where Incidents are typically deemed BAU.
At the end of the day (and in my opinion), one could argue either way so you are probably better off adopting what works for you.
PS: I would probably avoid defining Service Requests by a user 'requesting something'. When a User contacts the Service Desk with your stock standard Incident they are still 'requesting something' (ie. help, or a resolution).
A very simple view may be to categorise Incidents as degradation or disruption to service, and Service Requests as requests for catalogued items, service enhancements (e.g. pre-approved/standard changes), or non-technical requests.
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