Although LOAD permits (nearly) all SQL statements in a command file, it is best suited for the execution of commands concerning the database administration (e.g., CREATE, DROP, ALTER).
Queries to the database or to the database catalog (SELECT, FETCH, and SHOW) usually make no sense in a command file, because LOAD does not display any results apart from a status message.
COMMIT and ROLLBACK statements may be placed within a command file to explicitly conclude or reset transactions. These statements, however, only have an effect if they are executed in AUTOCOMMIT OFF mode.
Usually, LOAD terminates the current transaction implicitly (AUTOCOMMIT) at the end of command execution. Otherwise, there could be the risk that an interactive user unintentionally holds locks, thus hindering other users.