The true statement regarding savepoints is that static variables are not reverted during a rollback. Savepoints are used to mark a point in the transaction that can be rolled back to if an error occurs. However, static variables are not affected by the rollback, as they retain their values throughout the transaction. The other statements are false, as savepoints must be rolled back in the reverse order of their creation, savepoints cannot cross trigger invocations, and savepoints are counted as DML statements and are subject to the governor limits. Reference: [Savepoints and Rollbacks], [Apex Developer Guide]