The same context as it would in straight JDBC.
Code:
//assume java.sql.Connection named conn
conn.setAutoCommit(false); //begin a transaction
PreparedStatement s = conn.prepareStatement("DELETE FROM SOME_TABLE");
int count = s.executeUpdate();
System.out.println(count);
conn.rollback();
The ouput count will be > 0 (assuming there are records in SOME_TABLE), even though the transaction is explicitly rolled back and no data is altered. It would be pretty useless to have an updated count returned from executeUpdate() if you couldn't use it until after the end of the transaction.
Hibernate would, by extension, work the same way, telling you (to be precise) how many rows
will be deleted
if the transaction is successful.