The ABORT input is different from IRQ/NMI in that it stops any future state updates inside the CPU, and causes the CPU to push the address of the currently executing instruction on the stack. Thus, when you execute the RTI instruction, the exact same instruction is restarted.
Note that the 65816 WILL update some CPU state for SOME instructions if you assert the ABORT input after the first cycle of an instruction. Note that the conditions under which this will occur are fully documented in the 65816 programmers reference, available on the WDC website. This usually won't be an issue, in most cases, as it only appears to affect a RMW-style instructions. But these are detectable in hardware up-front, as the 65816 will assert the ML (memory lock) signal for all RMW cycles. Therefore, an MMU can detect an early-attempt to write to memory by monitoring the ML signal as well as R/W, thus eliminating any possibility of inadvertent state updates.
So it is technologically possible to implement arbitrary memory protection and management logic on the 65816, and have it work "as expected."