SQL Server @@ERROR Example

I've been informed that using @@ERROR isn't the most robust way of error checking. An old example would be the following;

BEGIN TRANSACTION
 EXEC sp_deleteuser 1
 IF @@ERROR != 0 --RollBack Transaction if Error..
  BEGIN
  ROLLBACK TRANSACTION
  END
 ELSE
  BEGIN
  COMMIT TRANSACTION --finally, Commit the transaction if Success..
  END

Instead of using the above example, you should be using the following;

BEGIN TRY
 BEGIN TRANSACTION
 EXEC sp_deleteuser 1
 IF @@TRANCOUNT > 0
  COMMIT TRANSACTION
END TRY
BEGIN CATCH
 --Return error if any
 SELECT
  @errNo = ERROR_NUMBER()
  , @errMsg = ERROR_MESSAGE()
  , @errSeverity = ERROR_SEVERITY()
  , @errState = ERROR_STATE()
   IF @@TRANCOUNT > 0
       ROLLBACK TRANSACTION
 --Raise the error
   RAISERROR (@errMsg, @errSeverity, @errState)
END CATCH