2499280 - SAP Startup fails with SQL error 102 incorrect syntax near 'execute'

The startup of a SAP system does not work due to the following error in the developer trace:

C  ERROR: -1 in function ExecuteAndFlush (SQLExecDirect) [line 7543]
C  (102) [42000] [Microsoft][SQL Server Native Client 11.0][SQL Server]Incorrect syntax near 'execute.'.
C  <if user_name() != 'PRD' execute as login = suser_sname(suser_sid('PRD')) with no revert> failed -- connect terminated
B  ***LOG BY2=> sql error 102    performing CON [dbsh         1246]
B  ***LOG BY0=> Incorrect syntax near 'execute.'. [dbsh         1246]
B  ***LOG BY2=> sql error 102    performing CON [dblink       544]
B  ***LOG BY0=> Incorrect syntax near 'execute.'. [dblink       544]
M  ***LOG R19=> ThInit, db_connect ( DB-Connect 000256) [thxxhead.c   1559]

Consider for the above example , the SID of the system is PRD and the database schema is prd

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The issue can also occur running SUM (Software Update Manager)

SAP Netweaver based systems;
MS SQL Server 2008 and higher;

Incorrect syntax near 'execute.' if user_name() !=  execute as login = suser_sname(suser_sid)  ,  sql error 102, SUM version 1.1 SP02, , KBA , BC-DB-MSS , SQL Server in SAP NetWeaver Products , Problem