Please be aware that if you convert empty tables to virtal tables in this phase, to be able to continue after SQL0960, you vill miss the secundary index on at least the tables D010INC and D010TAB!
This will cause the phases like parconv_upg to run for ages :-( doing table scan on the tables mentioned.
Also see the SAP Notes 1960418 and 1019242 and be aware of the statement added on the 10/2 2016 "Do not virtulize tables in the middle of an SAP upgrade"
BRs
Teddy