I did found a way to fix that issue.
I did unlock the system
D:\SUM\abap\exe\tp unlocksys SID pf=D:\SUM\abap\var\DEFAULT.TPP
D:\SUM\abap\exe\tp unlock_eu SID pf=D:\SUM\abap\var\DEFAULT.TPP
then
Implement note 2092675
Run report RS_UDO_NOTE_2067533
Implement note 2067533
Run report RS_UDO_NOTE_2067533_POST (=> fail)
Implement note 2106643
execute the report RSOSN_INIT_DATA_74008
and after apply notes
2068357 - External SAP HANA view: corrections for SAPKW74009
2080686 - External SAP HANA view: corrections for SAPKW74009 - Part 2
I then manually check and activate through transaction STRANS the here under transformations
RS2HANA_VIEW_ST_INFO_MODEL
RS2HANA_VIEW_ST_CALC_VIEW
Check the transformation syntax, search and jump to any sub-transformations that are seen as missing and activate them (even if they are already active)
I did had to activate these ones:
'RS2HANA_VIEW_ST_DESCRIPTIONS' does not exist
'RS2HANA_VIEW_ST_LOCAL_VARIABLE' does not exist
'RS2HANA_VIEW_ST_COLUMN_MAPPING' does not exist
'RS2HANA_VIEW_ST_COLUMN_FILTER' does not exist
'RS2HANA_VIEW_ST_LOGICAL_COLUMN' does not exist
'RS2HANA_VIEW_ST_MEASURE_GROUP' does not exist
I did then run report RS_UDO_NOTE_2080686
D:\SUM\abap\exe\tp locksys SID pf=D:\SUM\abap\var\DEFAULT.TPP
D:\SUM\abap\exe\tp lock_eu SID pf=D:\SUM\abap\var\DEFAULT.TPP
I then restart the SUM, with option "ignore non sever errors"
I had one RDDEXECL job that did fail but the rest of the upgrade process went fine.
Regards