Solution : https://service.sap.com/sap/support/notes/630247 (SAP Service marketplace login required)
Key words : 
short dump sapsql_array_insert_duprec occurs, attached program corrections, start transaction start_cfg_upgrade, transaction start_cfg_upgrade, start_cfg_upgrade reason, terms financing, financing product, upgrade guide, solution implement, prerequisites
Related Notes : 
       
| 707321 | New categories, financing product, upgrade to 4.0 | 
| 652943 | Financing upgrade: Attribute does not exist | 
| 634869 | SAPKU40001: Support Package 01 for CRM 4.0 | 
| 631843 | START_CFG_UPGRADE logsys is missing, no default runtime | 
| 631652 | START_CFG_UPGRADE_XP returns dump SAPSQL_ARRAY_INSERT_DUPREC | 
| 630313 | START_CFG_UPGRADE returns dump SAPSQL_ARRAY_INSERT_DUPREC | 
| 569466 | Financing product, upgrade to Release 4.0 |