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Nested Transactions Aren’t

Friends don’t let friends nest transactions:

Before getting into the details, I need to make one thing clear. Nested transactions are a lie. They do not exist in SQL Server.

This is part 1 of a three-part series by Gail Shaw.  Read the whole thing.  Also read Paul Randal:

Nested transactions do not actually behave the way the syntax would have you believe. I have no idea why they were coded this way in SQL Server – all I can think of is someone from the dim and distant past is continually thumbing their nose at the SQL Server community and going “ha – fooled you!!”.

Nested transactions are somebody’s attempt at trolling.  They succeeded.