Solution : https://service.sap.com/sap/support/notes/128648 (SAP Service marketplace login required)
Key words :
version-dependent internal mechanisms, avoid unnecessary case distinctions, sap recommends setting, index-based accesses, oracle parameter optimizer_index_cost_adj, originally calculated costs, index accesses, optimal costs, oracle chooses, optimal index
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| 124361 | Oracle parameterization (R/3 >= 4.x, Oracle 8.x/9.x) |