Is there a report that shows OPEN Authorization after upgrade besides SU25?

I'm currently upgrading from ECC4.6C to 6.0, with unicode conversion.

I have run SU25 and found that step 2C generates a list of 3000 roles that needs to be changed.

Q1) Is there other report (other than using SU25) that shows the 3000 roles with open authorizations?

Q2) How do I find out which auth objects are new?

e.g In ECC6.0 SU24, txn LI21 proposed default values for F_BKPF_KOA. This is not the case for 4.6C.

Is there a report that generate a list of such cases?

My plan is to download USOBT_C from 4.6C and 6.0C to do a comparison. Is there other method?

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After changing the these roles DEV, it would be transported to QA system for testing.

Q3) Do I need to run SU25 in QA system again?

Thanks in advance