One reason never to use this product, just how is

SELECT

@error = @@ERROR

IF

0 = @error

AND

0 < @@trancount

COMMIT

ELSE

ROLLBACK

END

easier to read than

if 0 = @error AND 0 < @@trancount

Commit

else

Rollback

END

???

Also whats with the shocking tabbing?? For readability both examples aren't great, but the 'refactored' version is definitely worse!