On the virtues of crap code

Sometimes you just have to wonder what people are thinking. What level of software engineering degree does it take to completely misunderstand a concept and write this very special code?

SqlConnection conn = _db.GetConnection();
SqlTransaction tx = conn.BeginTransaction();
SqlCommand cmd = this.GetCmdRemoveField(conn);
cmd.Transaction = tx;
cmd.Parameters.Add("@ID", id);
cmd.Parameters.Add("@FieldName", field);
cmd.ExecuteNonQuery();
tx.Commit();
conn.Close();
try { tx.Rollback(); }
catch { }
conn.Close();

My eyes bleed and my heart sunk as I found this code from an external development group that was developing part of the previous application I worked on.