Solution : https://service.sap.com/sap/support/notes/102034 (SAP Service marketplace login required)
Key words : 
~ftp/general/r3server/patches/rel40b/, 4 etw000 twrtab reached memory limit, integrated resource lock manager, transport control program tp, inf-458 long transaction aborteddb2/390, terms long transaction, operating systems os/400, upgrade phases diffexp, session inactivity timeout, work rolled back
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