Although you can dump temporary databases, doing so serves no useful purpose. Keep these considerations in mind:
These databases are re-created each time the server is restarted, and object names of temporary tables are internally generated and session-specific. This means that the same user can log in to the server via two different isql sessions and create a temporary table #t1. An internally generated name is created for each instance of #t1. This unique name is stored in the sysobjects table of the temporary database. For this reason, multiple active sessions can have their own temporary table with the same user-specified name.
The system tempdb created in a pre-multiple temporary database server can be successfully dumped but not loaded.
User-created temporary databases can be successfully dumped, but not loaded.