Solution : https://service.sap.com/sap/support/notes/334767 (SAP Service marketplace login required)
Key words : 
vbeln vbpos matnr werks stlan stlal stlnr andat annam, call transaction cu51, terms result-oriented, corrections -> corrections instructions, double kdst records, sales order item, delete order boms, order boms, created due, incorrect check
Related Notes : 
       
| 353864 | |
| 19006 | Deleting a variant BOM with history requirement |