The exact deleted values are not logged in the online SQL Server transaction log, only the IDs of the pages that held the truncated records are logged. These pages are marked for overwriting in the database data file and the truncated data will be gone for good when the new transactions are written to these pages.
This myth is also based on the fact that these commands take little time to execute, they are almost instantaneous.Find more information on the SQL Server transaction log topic in the 10 most important SQL Server transaction log myths article.
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