Solution : https://service.sap.com/sap/support/notes/938706 (SAP Service marketplace login required)
Key words : 
mm - dynamic user settings, user settings, higher version, transaction me21n, default values, terms esdus, personalization reason, program error, solution implement, advance corrections
Related Notes : 
       
| 1088904 | Add. info. on upgrading to SAP ECC 6.0 SR3 ABAP | 
| 1068662 | ME51N: Default values disappear after you upgrade | 
| 961410 | Add. info. on upgrading to SAP ECC 6.0 SR2 ABAP | 
| 913971 | Add. info. on upgrading to SAP ERP Central Component 6.0 SR1 |