Solution : https://service.sap.com/sap/support/notes/546203 (SAP Service marketplace login required)
Key words :
enter type specification type xfled, enter type specification type v50agl_deliver_sales_order, short text 'ignoring forwarding agent, forwarding agent partner function narrows, displays message vl014 'item &, add import parameter if_deliver_sales_order, add import parameter if_ignore_forwarding_agent_1, assign component type v50agl_deliver_sales_order, function 'deliver sales order', source code corrections
Related Notes :
448919 | Delivery split concerning partner data works incorrectly |