What is the risk to the business if we do not upgrade the RFC Transports as part of the Pack for SAP 18.104.22.168 upgrade?
The transports for the Profile and Z_RFC_DS_SERVICE (but not for Z_RFC_SERVICE_CTS, which stays the same) need to be imported to SAP systems as part of the Pack for SAP 22.214.171.124 upgrade.
The difference between Pack for SAP 126.96.36.199 and 188.8.131.52 RFC transport files for the RFC service is a security enhancement related to the ABAP stage. In 184.108.40.206 users that only have run-time authorizations can no longer upload ABAP programs. There were no functional changes made to the RFC service other than the added authorization checks. If the transports are not imported users with only run-time authorizations will continue to be able to upload ABAP programs.