Solution : https://service.sap.com/sap/support/notes/1445782 (SAP Service marketplace login required)
Key words :
assigned incorrect main item references, full product main item, terms full product, purchase order item, create inbound deliveries, tied empties subitems, main items, item split, material references, empties boms
Related Notes :
| 1436477 | Incorrect empties structure for inbound delivery from IDoc |