Solution : https://service.sap.com/sap/support/notes/640066 (SAP Service marketplace login required)
Key words : 
transaction lbwg deletes records, reconstruction table -> long textmcex 149, target release higher, activating extract struct, start date january 01, error-free operation, open v3 upd, open v3 updates, client-specific objects, cross-client manner
Related Notes : 
       
| 1285994 | LBWG/appl. 04: Not all setup tables are deleted | 
| 1083709 | Error when you import Support Packages | 
| 863689 | Missing fields in 2LIS_05_QE1 and 2LIS_05_QE2 | 
| 701179 | BW-BCT composite SAP note: PI 2004.1 upgrade or SP | 
| 652310 | LBWE: Message MCEX 140 with extract structure change | 
| 651522 | XPRA RMCSBWXP_COM: Business Content incomplete | 
| 648565 | XPRA RMCSBWXP_COM does not generate anything | 
| 643166 | XPRA RMCSBWXP* - activation error stops the upgrade | 
| 623411 | LBWE: Gener. terminates with D0 322 (end phase 002) | 
| 614603 | Skipping releases during the upgrade (jump upgrade) | 
| 611115 | Composite BW-BCT note: PI 2003.1 upgrade | 
| 597636 | Upgrading to R/3 4.6C/4.70x110 with PI 2003.1 | 
| 597635 | R/3 Plug-In: PI 2003.1 installation/delta upgrade | 
| 489259 | XPRA RMCSBWXP ... terminates with error message D0 322 | 
| 396647 | FAQ: V3 update: Questions and answers | 
| 328181 | Changes to extraction structures in Customizing Cockpit |