Solution : https://service.sap.com/sap/support/notes/1471910 (SAP Service marketplace login required)
Key words : 
proper source system support pack level, proper target database release version chosen, bw-sys note component area, homogeneous system copy/unicode conversion, sap sql server porting team, sql server 2000 specific sql statements, general system copy sap note 888210, system copy/unicode conversion, dso change log tables, generated sql statements ensure
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| 1170869 | Duplicated primary keys during system copy via R3Load | 
| 888210 | NW 7.**: System copy (supplementary note) | 
| 869407 | Partitioning on Microsoft SQL Server | 
| 777024 | BW3.0 and BW3.1 System copy (supplementary note) | 
| 771209 | NetWeaver 04: System copy (supplementary note) | 
| 151603 | Copying an SQL Server database |