Solution : https://service.sap.com/sap/support/notes/1684408 (SAP Service marketplace login required)
Key words : 
\program files\microsoft sql server\90\tools\binn\sqlcmd, \program files\microsoft sql server\90\tools\binn, \usr\sap\ta1\upg\abap\bin\mssconcheck, \usr\sap\ta1\upg\abap\log\mssconcheck, \usr\sap\ta1\sys\exe\run, \usr\sap\da2\sys\exe\run, \program files\system center operations manager 2007\, \microsoft sql server\90\tools\binnenvironment, \program files\legato\nsr\bin, sapup> starting subprocess sqlcmd
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