Thanks to Craig for the question and Paul for the link to Kalen's article.
It's really good to know that SQL Server will exclusively lock the pages that were truncated until the transaction has ended, so no inconsistent reallocations will occur.
Also about Oracle: why would they create a restriction for the TRUNCATE TABLE in later versions when in version 7 the command could be rolled back?
An excellent QoTD.
Andre Guerreiro Neto