Solution : https://service.sap.com/sap/support/notes/31559 (SAP Service marketplace login required)
Key words :
hkey_local_machine\software\sap\<sid>\environmentthe entries, hklm\software\sap\<sid>\environment key, hklm\software\sap\<sid>, generally <domain>\<sid>adm, dcom-compliant sap service, definitive run time environment, system environment variables set, format '<domain>\<username>', control panel -> system, environments remain identical
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