Thanks for this thread. I too ran into this while trying to upgrade a customer's test environment from GP 2010 to 2015. I just enabled SQL logging, found the SY07240 statements that were failing, and added the ISNULL statement to them.
I ran the inserts and the upgrade appears to be progressing now.
SELECT ISNULL(MAX(CmdSequence), 1)
FROM SY07240
WHERE ListDictID = 0
AND ListID = 300
AND ViewID = 3
AND CmdParentDictID = 0
AND CmdParentFormID = 1576
