It depends on what underlying transaction manager you are using. The default spring "transaction per thread, no XA transactions" probably doesn't have a any penalty. If you are using JBoss with the XA transaction manager, then it will write some data to a transaction log .
Theoretically there's a performance penality to adding AOP (and thus introspection/reflection) overhead to more methods than necessary. Also there's the added overhead of opening and closing more transactions than needed. It should be up to the developer coding the data-acces layer to know when and if a transaction should be started IMHO.
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