In order to get a ROLLBACK for the nested transaction you may ask for a real sub-transaction by passing requires_new: true. If anything goes wrong, the database rolls back to the beginning of the sub-transaction without rolling back the parent transaction. If we add it to the previous example:
Most databases don’t support true nested transactions. At the time of writing, the only database that we’re aware of that supports true nested transactions, is MS-SQL. Because of this, Active Record emulates nested transactions by using savepoints on MySQL and PostgreSQL. See dev.mysql.com/doc/refman/5.6/en/savepoint.html for more information about savepoints.
http://api.rubyonrails.org/classes/ActiveRecord/Transactions/ClassMethods.html