Solution : https://service.sap.com/sap/support/notes/138711 (SAP Service marketplace login required)
Key words :
'transfer' commands follow 'read' commands, behavior created compatibility problems, additional key words dataset, ensure error-free handling, 'read' produce unpredictable results, mixed read/write operations, 'dataset_cant_close' runtime exception occurs, return code 'sy-subrc = 4', error handling code, ms windows nt
Related Notes :
148328 | Operating system upgrade and DATASET_CANT_CLOSE |
27 | Recommendations for the ABAP file interface |