Using for IDbConnection/IDbTransaction safe to use?

While my assumption may seem to sound subjective, after some research, I found that it's not uncommon to find developers who favour a dummy Try/Catch instead of using the Using statement for IDbConnection/IDbTransaction processing (Close/Commit/Rollback).

This holds true for even some of the most seasoned developers and some new ones. I am intentionally not going to reference any of the question on StackOverflow or forum links as an example, so people don't get offended. From what I found, Using statement is safe to use (no pun intended).

Is there anything wrong with it? Consider the following code:

Public Sub Commit()
  Dim cn As IDbConnection = {CREATE_CONNECTION}
  Dim tran As IDbTransaction = Nothing

  cn.Open()
  Try
    tran = cn.BeginTransaction
    'run some queries here
    tran.Commit()
  Catch ex As Exception
    If Not tran Is Nothing Then tran.Rollback()
    Throw
  Finally
    cn.Close()
  End Try
End Function

Assume {CREATE_CONNECTION} is place holder for a Sub that creates a connection, depending on the database vendor, written according to all possible best practices and does not need more improvement.

Is there a reason why the above code cannot be rewritten as such:

Using cn As IDbConnection = {CREATE_CONNECTION}
  cn.Open()
  Using tran As IDbTransaction = cn.BeginTransaction
    'run some queries here
    tran.Commit()
  En