OPENQUERY automatically rolls back DDL statements that are executed during the scope of the statement.Instead, for DDL statements EXECUTE() AT should be used fro SQL2005 onwards.For more details of the rollback see this blog entry: http://sqlblog.com/blogs/linchi_shea/archive/2010/11/15/linked-servers-can-you-do-ddls-via-openquery.aspx
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