I second guessed that the question meant statements as opposed to queries as otherwise it made no sense at all. I also second guessed that it wouldn't be 9 as I'd assumed so I ran a trace. I've been unable to capture the SET QUOTED_IDENTIFIER statement in a trace using SQL:stmtcompleted event at all. This applies whether I set it on or off, as part of a transaction or out of it, as part of a bunch of set statements or on its own. Even though I can't capture the statement, running it does have the expected impact. It may not have much in the way of practical implication but there is something interesting going on with the SET QUOTED_IDENTIFIER statement which the question has highlighted.