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Shane O’Neill looks at what the ARITHABORT and ANSI_WARNINGS settings do in SQL Server:

So, like a dog when it sees a squirrel, when I found out about the problems with ARITHABORT and ANSI_WARNINGS I got distracted and started checking out what else I could break with it. Reading through the docs, because I found that it does help even if I have to force myself to do it sometimes, I found a little gem that I wanted to try and replicate. So here’s a reason why you should care about setting ARITHABORT and ANSI_WARNINGS on.

These are two settings where the default value makes a lot of sense.