create table t(id int identity primary key, v bit)
go
insert t select 1
go 10
select count(*) [before] from t
begin tran
truncate table t
select count(*) [after
truncate] from t
rollback tran
select count(*) [after
rollback] from t
go
drop table t
go
I have heard this in multiple meetings. It's not true. Please investigate your individual situations, but the idea that you can not rollback a truncate at all is incorrect.