2697577 - Stuck queue in SMQ2 with error message "Customer &1 is assigned to multiple storage locations - Message No. /SPE/DIRDLV026"

In a direct outbound delivery scenario, the save replica message is stuck in SMQ2 with the following error message.

Customer &1 is assigned to multiple storage locations
Message No. /SPE/DIRDLV026

This error can also be raised for a change message sent from EWM which is trying to create a new item on the ERP delivery.

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• SAP Extended Warehouse Management
• SAP ERP Central Component
• SAP S/4HANA 

SAP ERP Central Component 6.0 ; SAP S/4HANA 1610 ; SAP S/4HANA 1709 ; SAP S/4HANA 1809 ; SAP S/4HANA 1909 ; SAP S/4HANA 2020 ; SAP S/4HANA 2021 ; SAP S/4HANA 2022 ; SAP S/4HANA 2023 ; SAP S/4HANA, on-premise edition 1511

/SPE/DIRDLV 026 , STO, BAPI_OUTB_DELIVERY_CHANGE, LT_T001L,  /SPE/CHECK_STOCK_TRANSFER,  DET_DIRDLV_AND_PROCESS, /SPE/OUTB_DELIVERY_SAVEREPLICA , KBA , LO-SPM-OUT , Outbound Process , LE-IEW-OUT , Outbound Process , LO-SPM-STO , Stock Transfers , LE-IEW-STO , Stock Transfers , How To