Solution : https://service.sap.com/sap/support/notes/1278054 (SAP Service marketplace login required)
Key words :
option 'uncomment/recomment analyis coding, object usage statstics, work anly longer, object usage statistic, sap software changemanagement, top customer programms, prerequisites program error, /ssa/cau report, /ssf/sao_utils report, olf function module