[1.7.x] Fixed #23303 -- Added BEGIN and COMMIT statements to the output of sqlmigrate.

Backport of 5853c87a45 from master.

Conflicts:
	django/core/management/commands/sqlmigrate.py
	tests/user_commands/tests.py

tests/user_commands/management/commands/transaction.py

@@ -0,0 +1,10 @@
+from django.core.management.base import BaseCommand
+
+
+class Command(BaseCommand):
+    help = "Say hello."
+    args = ''
+    output_transaction = True
+
+    def handle(self, *args, **options):
+        return 'Hello!'