Hi,
The explanation of this question says:
"This statement works like the ROLLBACK TRANSACTION statement, but it rolls back to the outer transaction and resets @@trancount to 0"
Whereas it should say:
"This statement works like the ROLLBACK TRANSACTION statement, and as such it rolls back to the outer transaction and resets @@trancount to 0"
ROLLBACK WORK is exactly the same as ROLLBACK TRAN