Solution : https://service.sap.com/sap/support/notes/1310850 (SAP Service marketplace login required)
Key words :
profile \\sapmnt\<sid>\sys\profile\default, \\sapmnt\<sid>\sys\profile\default, establish open sql connection, sql server named instance, sap upgrade target system, j2ee/dbhost = <server> action, j2ee/dbhost = <server>\<instance, default profile reason, default profile parameter, sap system matches
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