El siguiente código de prueba muestra que la acción DBCC se puede revertir:
create table #t
(id int identity, val1 int)
go
insert #t (val1)
values (1),(2),(3)
select MAX(id) AS before from #t
begin tran
delete #t
dbcc checkident (#t, reseed,0)
select MAX(id) AS inside_tran from #t
rollback
select MAX(id) as after_rollback from #t
dbcc checkident (#t, noreseed)