If Not cursorScope Is Nothing Then cursorScope.Revert()
He was debugging the null reference exception that was thrown when cursorScope.Revert() was called when cursorScope was Nothing.
Yes, that's right, the IF condition was being blatantly ignored, and yes, this did seem to be related to being in the finally clause.
He broke it into a multi-line If / End If to made it all work. Go figure.