Please answer the question that you may see on the attached image. Give me a reference that indicates the explanation is not just a personal opinion.
My question is inspired by e.g., the following excerpt from BOL:
"ROLLBACK TRANSACTION or ROLLBACK WORK
Used to erase a transaction in which errors are encountered. All data modified by the transaction is returned to the state it was in at the start of the transaction. Resources held by the transaction are freed