XACT_ABORTオプションは一回セッションを切るか明示的にXACT_ABORT OFFにしてやると戻る
code:cmd_xact_abort.sql
SET XACT_ABORT OFF;
SELECT @@TRANCOUNT AS TRANSACTION_COUNT, XACT_STATE() AS XACT_STATE, @@OPTIONS AS OPTIONS;
table:result.csv
TRANSACTION_COUNT XACT_STATE OPTIONS
1 1 5432