The cost of the REVERT instruction equals to that of the RETURN instruction, i.e. the rollback itself does not consume all gas, the contract only has to pay for memory.
In case there is not enough gas left to cover the cost of REVERT or there is a stack underflow, the effect of the REVERT instruction will equal to that of a regular out of gas exception, i.e. it will consume all gas.
Coverage increased (+0.02%) to 57.163% when pulling 9c656b71569c94210f4628484e5e8657bba54a4b on fix/ropsten-revert into 0464c1da55d0905df1698a088dbaa77c5803d04b on develop.
Fixes recent conflict on Ropsten. Reference: EIP-140 (REVERT)