Solution : https://service.sap.com/sap/support/notes/1050343 (SAP Service marketplace login required)
Key words :
\usr\sap\<sapsid>\sys\profile\<sapsid>_scs<instance_number>_<sap_virtualhostname> user, \usr\sap\<sapsid>\sys\profile\<sapsid>_dvebmgs<instance_number>_<sap_virtualhostname>java, \usr\sap\<sapsid>\dvebmgs<instance_number>\exe\sapstartsrv, \usr\sap\<sapsid>\scs<instance_number>\exe\sapstartsrv, <upgrade_master_dvd>\data_units\sapup_710-3_u_windows_<platform>\dbindep\ntclust, <kernel_dvd>\data_units\k_710_ui_windows_<platform>\dbindep\sapmmc<platform>, \usr\sap\< sapsid>\sys\exe\uc, <upgrademaster>\data_units\um_sapcar_windows_<platform>\vcredist_<platform>, called primary application server instance, mscs-specific post-upgrade steps
Related Notes :
| 1302772 | Central Note - SAP Enhancement Package Installer 7.00 |
| 939677 | Add. info. on upgrading to SAP NetWeaver 7.1 AS ABAP |