Active Transactions - How long, Current State, Bytes Reserved/Used, Which DB and What Query ?

SELECT 
CASE dbt.database_id WHEN 32767 THEN 'Resource' ELSE D.name END [DB],
a.session_id [Session],
a.open_transaction_count [Tran. Count],
b.transaction_begin_time [Tran. Started at],
DATEDIFF(SECOND,b.transaction_begin_time,GETDATE()) [Tran. Active(Second(s))],
CHOOSE(b.transaction_type,'Read/write transaction','Read-only transaction','System transaction','Distributed transaction') [Tran. Type],
CHOOSE(b.transaction_state,'The transaction has been initialized but has not started.','The transaction is active.','The transaction has ended. This is used for read-only transactions.','The commit process has been initiated on the distributed transaction. This is for distributed transactions only. The distributed transaction is still active but further processing cannot take place.','The transaction is in a prepared state and waiting resolution.','The transaction has been committed.','The transaction is being rolled back.','The transaction has been rolled back.') [Transaction Sate],
dbt.database_transaction_log_bytes_reserved [Log reserved (Bytes)],
dbt.database_transaction_log_bytes_used [Log used (Bytes)],
x.[text] [Actual Query]
FROM sys.dm_tran_session_transactions a JOIN sys.dm_tran_active_transactions b
ON (a.transaction_id = b.transaction_id)
JOIN sys.dm_exec_connections C ON (a.session_id = C.session_id)
JOIN sys.dm_tran_database_transactions DBT ON(dbt.transaction_id = b.transaction_id)
LEFT JOIN sys.Databases D ON (D.database_id = DBT.database_id) 
CROSS APPLY sys.dm_exec_sql_text(C.most_recent_sql_handle) x 

Restoring Database - while the database is in use!

The following error will be thrown...! When try to restore a database while the same being used/accessed.

System.Data.SqlClient.SqlError: Exclusive access could not be obtained because the database is in use. (Microsoft.SqlServer.Smo)

The reason is very common as the Database being tried to restore is/are used/accessed somehere else through SSMS/Application(s)...

But, somebody says that, "First change the Database restrict access to SINGLE USER Mode and try to restore the same instead of KILLing the opened/accessed connections(SPIDs)"

Is that True ?

I don't think so!

Because, When you try to change the database restrict access to SINGLE USER mode using the below script/using the wizard. It'll close/KILL the opened/accessed sessions(SPID)

USE [Master]
GO
ALTER DATABASE [DatabaseName] SET  SINGLE_USER WITH ROLLBACK IMMEDIATE
GO

Because, "SQL Server will close all other connections to the database" before change the Restrict access mode to SINGLE USER mode!

So, Changing the Database restrict access mode to SINGLE_USER will also close(KILL) all the connection(s) to the database!