1) User A has a transaction going on, he has not commited it. CKPT is fired.
2) User A has a transaction going on, he commits it.
3) User A has a transaction going on , he commits it and at the same time CKPT fires.
Even if you could give me the reference of some article which describes the interdependent operation of CKPT (Incremental) and commit, that may suffice.
When a transaction changes data, the COMMIT is not complete until the changes are written to the online redo logs. The process responsible for this is LGWR, not CKPT.
Please read the Oracle Concepts manual for more information.
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