Thank you, David. I reviewed the article and it explicitly upholds two issues that I have long said were significant.
First, it is caused by record deletion.
I will add that it would also be caused by updates within transaction situations including the case of simple
DB.Execute SQL dbFailOnError action queries when the update succeeds. This is because in cases with transaction rollback potential, both the old and new records have to coexist although only the old record is visible until the COMMIT operation (actual or in effect) removes the old records and makes the new records take their place.
Second, it is a good idea to close recordsets because of the data structures they leave behind in process work spaces. Here is a direct statement from Microsoft on the subject.
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learn.microsoft.com