An OS/DB migration has an impact on the lower layers of the SAP system. You do not need to conduct the same integration testing as for an SAP upgrade. ABAP remains ABAP, SAP remains SAP, no matter which operating system or database it is running.
Customers sometimes use SQL coding in their ABAP programs to use DBMS specific functionality (SAP does not). This is database dependant and needs to be verified and modified if needed. In addition, if you use hard-coded hostnames, file shares or directories in your own development, they should be verified and modified.
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