Solution : https://service.sap.com/sap/support/notes/668466 (SAP Service marketplace login required)
Key words : 
loading language-independent master data texts, create missing master data entries, load task creates sid values, possibly create duplicate data records, create duplicate data records, avoid sapsql_array_insert_duprec runtime errors, duplicate data records directly, access master data tables, single record insert statement, terms loading master data
Related Notes : 
       
| 1050618 | Problem analysis when you use a DTP to load master data | 
| 666213 | Loading master data via ODS obj.: SAPSQL_ARRAY_INSERT_DUPREC | 
| 599269 | Analysis/repair programm: SID values in X and Y table | 
| 592757 | Analysis/repair program: Sequence of single tests | 
| 566044 | Loading master data: Using single record insert statement | 
| 323140 | DUPREC short dump when loading master data attributes |