The statement true regarding the CREATE TABLE command:

C. The NEW_SALES table would not get created because the column names in the CREATE TABLE command and the SELECT clause do not match: The SQL command tries to create a table with columns prod_id, cust_id, and order_date, but the SELECT statement specifies columns prod_id, cust_id, and time_id. The mismatch in column names and the number of columns specified will prevent the table from being created.

Incorrect options:

A: It is possible to specify a DEFAULT value in the column definition when creating a table with the CREATE TABLE AS SELECT syntax.

B: Not all NOT NULL constraints (or any other constraints, for that matter) are automatically passed to the new table unless explicitly stated in the CREATE TABLE statement.

D: FOREIGN KEY constraints are not automatically included when creating a table using the CREATE TABLE AS SELECT syntax; they would need to be added explicitly afterwards.