You mean something that remembers where a track was, as opposed to a music player app? That seems to be what you are saying, but if so it would only work if the music player integrated with it.
In my experience both PowerAmp and Neutron music players are pretty good at remembering where you were when you last used them. I just opened both after not using either for long enough that they were no longer resident in memory, and both came back in the place they had last been. Don't know they'd do that after a reboot, because I reboot so rarely that I can't remember whether they do or not.