    When it's used as a context manager, __enter__ creates a transaction or a
    savepoint, depending on whether a transaction is already in progress, and
    __exit__ commits the transaction or releases the savepoint on normal exit,
    and rolls back the transaction or to the savepoint on exceptions.
…
        if connection.in_atomic_block:
            # We're already in a transaction; create a savepoint, unless we
            # were told not to or we're already waiting for a rollback. The
            # second condition avoids creating useless savepoints and prevents
            # overwriting needs_rollback until the rollback is performed.
            if self.savepoint and not connection.needs_rollback:
                sid = connection.savepoint()
                connection.savepoint_ids.append(sid)
            else:
                connection.savepoint_ids.append(None)
        else:
            connection.set_autocommit(
                False, force_begin_transaction_with_broken_autocommit=True
            )
            connection.in_atomic_block = True
…
            else:
                # This flag will be set to True again if there isn't a
                # savepoint allowing to perform the rollback at this level.
                connection.needs_rollback = False
                if connection.in_atomic_block:
                    # Roll back to savepoint if there is one, mark for rollback
                    # otherwise.
                    if sid is None:
                        connection.needs_rollback = True
                    else:
                        try:
                            connection.savepoint_rollback(sid)
…
                else:
                    # Roll back transaction
                    try:
                        connection.rollback()

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