Reconciliation gaps found late
A margin figure differs by a fraction of a percent and nobody can prove which number is right. We plan reconciliation from phase 2 rather than phase 5, and we reconcile at the grain the business reports on rather than at row counts. Sometimes a variance turns out to be a long-standing BW defect. We document those and let the business decide which behavior to keep.
Undocumented ABAP that nobody will vouch for
Every BW estate has routines whose author has left and whose logic nobody will confirm. We do not guess at these. They are flagged in the assessment, scoped separately and converted against observed behavior, with the business signing off on the resulting figures. This is slower than assuming the logic is understood, and it is why the estimate holds.
Source system access takes longer than the work
Basis teams are busy, and read access to BW metadata is a change request like any other. We ask for it in phase 1 rather than phase 2, specify exactly what we need and why, and plan for the access conversation to take weeks. Projects that slip before they start usually slip here.
A competing S/4HANA program
If an S/4 migration is running in parallel, the source landscape changes underneath the target design. That is workable when it is known up front, because it changes the ingestion design, the sequencing and sometimes the decision about which waves to run at all. We ask about it in the first meeting.