Variables are not part of a transaction. If you are using a table variable it will not be part of the transaction as there is not a table to log against. This is no different than any other variable type. If you want to be able to rollback changes during an operation you should use a temp table.
so I am curious that why table variables are better option over temp tables (not always)?
As with everything in sql the correct answer is "it depends". In this case a temp table is probably the better choice.
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