Comparto con todos la información que he encontrado acerca de este problema.
En
http://www.sommarskog.se/error-handling-I.html#ADO dice lo siguiente:
Cita:
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ADO also takes the freedom to make its own considerations about what is an error. I found that ADO always considers division by zero to be an error, even if both ARITHABORT and ANSI_WARNINGS are OFF. In this case, SQL Server merely produces a warning, but ADO opts to handle this warning as an error. A good thing in my opinion. Of what I have found, this only happens with division by zero; not with arithmetic errors such as overflow.
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De momento tengo el porqué del problema pero no la solución.