Solution : https://service.sap.com/sap/support/notes/39271 (SAP Service marketplace login required)
Key words :
additional key words i164, transaction vl02 'change delivery', vt02 'change shipment', message vl164 'delivery, deleting delivery item, delivery item, shipping units, shipment 2, prerequisites, distinction
Related Notes :
195527 | Delivery can be deleted despite inclusion in shipment |