Создадут, разумеется. Как и в том случае, как если бы Вы писали, не используя COMMIT вовсе.
Цитата:
By issuing the command COMMIT(), you tell the system that the first write transaction has ended, and you prepare the system for the second. As the execution of the C/AL code has been completed, the system automatically ends the second write transaction. (AT-360-DVG-001-v01.00-W1W1, p. 431)