All Session.Abandon does is force an internal cleanup and expires the cookie that was sent to the end user with their SessionID. The only way to give them a new session ID is to force them to start a new session. To do that you either need to clear the cookie or call Session.Abandon (which will clear the cookie).
The only difference is that when you use Session.Abandon, the session variables are cleaned up for that user. When you don't, they hang around. But since you were going to give a new ID to the user, those variables will be inaccessible, as they are tied to the original Session ID.
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