I submitted the following BUG to connect due to some anomalies with SQL Server implicit transactions. When SET IMPLICIT_TRANSACTIONS ON not every SELECT will start a transaction.
We are having some serious issues debugging implicit transactions from a java/jdbc application. In the process of doing that we think we encountered a bug (possibly with just the BOL documentation...regardless). Under the topic of SET IMPLICIT_TRANSACTIONS BOL states:
And here is how to reproduce the issue:
Here is the actual repro script so you can try it yourself.