Ugye, ő akkor hívódik meg, ha a connection poolból az ADO.NET elővesz egy használt connection-t (és, ha nem kapcsoljuk ki :).

Nos, itt a lista, mit is csinál ő:

It resets all error states and numbers (like @@error)
It stops all EC’s (execution contexts) that are child threads of a parent EC executing a parallel query
It will wait for any outstanding I/O operations that is outstanding
It will free any held buffers on the server by the connection
It will unlock any buffer resources that are used by the connection
It will release all memory allocated owned by the connection
It will clear any work or temporary tables that are created by the connection
It will kill all global cursors owned by the connection
It will close any open SQL-XML handles that are open
It will delete any open SQL-XML related work tables
It will close all system tables
It will close all user tables
It will drop all temporary objects
It will abort open transactions
It will defect from a distributed transaction when enlisted
It will decrement the reference count for users in current database; which release shared database lock
It will free acquired locks
It will releases any handles that may have been acquired
It will reset all SET options to the default values
It will reset the @@rowcount value
It will reset the @@identity value
It will reset any session level trace options using dbcc traceon()

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