2731828 - Runtime error while executing ZRSUPG_TADIR_COMPONENT_CHECK

While implementing report ZRSUPG_TADIR_COMPONENT_CHECK from Note 2318321, below dump occurs:

Category ABAP Programming Error
Runtime Errors SAPSQL_IN_ILLEGAL_LIST
Except. CX_SY_DYNAMIC_OSQL_SYNTAX
ABAP Program ZRSUPG_TADIR_COMPONENT_CHECK
Application Component Not Assigned
Date and Time 28.11.2018 17:16:37

Short text
The WHERE condition has an unexpected format.

What happened?
Error in the ABAP Application Program

The current ABAP program "ZRSUPG_TADIR_COMPONENT_CHECK" had to be terminated
because it has
come across a statement that unfortunately cannot be executed.

Error analysis
An exception occurred that is explained in detail below.
The exception, which is assigned to class 'CX_SY_DYNAMIC_OSQL_SYNTAX', was not
caught in
procedure "CHECK_LOCAL_HOME_OBJS" "(METHOD)", nor was it propagated by a
RAISING clause.
Since the caller of the procedure could not have anticipated that the
exception would occur, the current program is terminated.

The reason for the exception is:
The current ABAP program attempted to execute an Open SQL statement
containing a WHERE or HAVING clause. The part of the WHERE condition
specified at runtime contains the operator
IN (v1, ..., vn)
in incomplete form.

ZRSUPG_TADIR_COMPONENT_CHECK, CX_SY_DYNAMIC_OSQL_SYNTAX, SAPSQL_IN_ILLEGAL_LIST , KBA , BC-UPG-TLS-TLA , Upgrade tools for ABAP , BC-UPG-NA , Note Assistant , Problem