i believe it's a design structure built into SQL, where in place updates are never truly performed.
'The design makes sense, because it allows you to reference both old and new values, via the INSERTED and DELETED virtual tables, either in a trigger or via an output clause;
it also allows a rollback to previous values, which keeps the transaction atomic /consistent. as both old and new values are in place for the transaction to process in case of an error.
Lowell