ICR: note 1234358 (transaction GCU1N) - for which releases?

Dear all

Does someone know why the note 1234358 is only recommended for releases from SAP_APPL 500 on? As the report RGUREC10 didn't change much from release 4.7 to SAP ERP 2005 I don't know why the note shouldn't be implemented in systems with release 4.7.

Kind regards,

Isabelle