Well, then you get into this, that Bryco posted:
Ellapsed time 1= 162.5024
Ellapsed time 2=953.1392
Ellapsed time 3=953.1392
In his code, (1) commits the transaction. Meanwhile, assuming you follow his directions and pick a line (or anything except a polyline) in the drawing, (2) and (3) are equivalent, and abort the transactions. (2) and (3) take more than 5 times as long as (1).
But of course, if you are not creating a lot of transactions, you may not really care much about the difference in time between Abort and Commit. However, for some purposes, the difference might be significant. For example, if you write a command that might be called a lot by a script, then you may want to choose the one that runs fastest. So this all seems to indicate that you may want to do like Kean recommends, and use Commit, unless you really want to Abort and roll back any changes.