Solution : https://service.sap.com/sap/support/notes/1260010 (SAP Service marketplace login required)
Key words :
component component type gusr eqeusr gusrvb eqeusrvb enter /scwm/ext_sys_lck, transaction saab enter checkpoint group /scwm/virt_lock_owner, terms sm12 /scwm/s_virt_locks reason, parallel outbound delivery creation occured, parallel outbound delivery creation, create abap dictionary objects, report /scwm/del_virt_lock_entries obsolete, parallel goods issue posting, table type /scwm/tt_lock_owners, table type /scwm/tt_virt_lock_owner
Related Notes :
1164464 | Performance of goods issue posting for a TU |