I think that was relatively obvious that was what we both refered to, and that I illustrated with a Toyota firmware case that was (among many other horrors listed in the article) doing just that.
But I'll add something to this: *refreshing* a watchdog *inside* an ISR very rarely makes any sense in most cases anyway. ISRs are usually short and simple. If code gets stuck inside an ISR, the watchdog will precisely time out, which is what you want. This is not a place you want to refresh it, almost ever (there may always be niche cases). So, precisely *not* handling the watchdog whatsoever in any ISR is often just the way to go.
Of course, if you use those window watchdogs, that's when things may get a bit hairy, but you'll rarely get something relevant trying to refresh it in the supposed right window inside ISRs, that becomes a mess quite quickly.
I think in the cases peter had in mind, and that was also the case for Toyota firmware, some kind of RTOS is involved, and indeed many people do not know how to handle watchdogs properly with RTOSs - I mean, in particular, preemptive ones - so using a dedicated task looks like the reasonable way to go. But how do you do it properly? Obviously again, just implementing a task that's guaranteed to refresh the timer often enough is almost as good as nothing - that will cover the case where the CPU is not running at all, but not much more than this.
One way to handle it that I have used is the following: you indeed have one task dedicated to handling the watchdog, but what it does is a bit more elaborate than just refresh it using a timer, on its own. You create one "watchdog event" per task, which each task must signal within a certain time frame, and the watchdog task listens to the watchdog events from all other tasks and only refreshes the hardware watchdog if all events have been signaled. That protects all tasks from getting "stuck". Some RTOSs have specific watchdog events for this, with others, you'll use more generic events - but pretty much all RTOSs implement some kind of events, so this is doable with almost all. This is the approach I recommend in general.