This may be one of those "it depends" things. In my way of thinking, when you rollback a transaction, returning it to the previous state (before the transaction began) is the desired outcome. So restoring the database after a backup is like rolling back a transaction. They both return the database to the state prior to the respective action.

I see what you are saying though because if the database is live a restore would lose all transactions from all users that occurred after the backup.

But if the database was in single-user mode during a maintenance window or something than the effect of a restore is the same as rolling back a transaction. And this is one situation I can think of where a DBA may want to "rollback" a backup. Something went wrong during maintenance and he or she wants to start over. But since you can't rollback a backup the next best option is to restore. In this case, trying to rollback by deleting the backup file would be disastrous for the DBA.