Sorry for the misunderstanding, Galaxiom. Yes, it's forward only for navigating between recordsets.
To be sure, I've never got a clear answer on why MARS is off by default when I understand that's actually encouraged to do similar things in other settings (e.g. programming in .NET for instance - I'm left with the impression they like "chunky" over "chatty" and thus if one can do multiple statements in one execution. Same is true for MySQL, but one has to turn on the option in the ODBC driver.
FWIW, I've used it with it on for remote MySQL for Access database with no apparent ill effects and in fact to better effect. For instance, I had better transaction support with than without.
Regarding the idea of "Before" and "After", just so one is aware - I understand that ADO also has means to filter between edited changes so one can see what was edited, and what was the original values so there's no need to have a "Before" and "After" per se, but that's not to say that one shouldn't use multiple statements.
I'd claim a more common use for multiple sets is to extract both master and detail recordsets in one big chunk. Afterward, it can be then filtered and sync'd locally without any further communication with the server.