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The internal implementation class shouldn't really be a concern to the application code. If it does, that we should find out what the real issue is. Can you explain a bit more about what you are running into?
After bit more digging into the issue it turned out it is not a matter of implementation class of UserTransaction but missing TransactionManager bound to expected JNDI context. In 7.0.2 it was bound to java:jboss/TransactionManager and in 7.1.1 it is bound to java:/TransactionManager
So, in fact on 7.1.1 transaction manager was found and transaction synchronization was registered and on commit (after completion) there was additional logic executed on application side causing reset of mentioned fields.
Thanks, I consider this as answered as it has nothing to do with different implementation classes of UserTransaction.