Solution : https://service.sap.com/sap/support/notes/744890 (SAP Service marketplace login required)
Key words : 
large result set coming, opel sql doesnot fails, prerequisites program error rsdrs_materialize_query, 0b            import support package 23, import support package 17, 50 -            import support package 04, 0b support package 23, 1c support package 17, rsdrs_materialize_query fails, process large
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