SAP_NEW is a SAP standard Profile which is usually assigned to system users temporarily during an upgrade to ensure that the activities and operations of SAP users is not hindered, during the Upgrade. It contains all the necessary objects and transactions for the users to continue their work during the upgrade. It should be withdrawn once all upgrade activities is completed, and replaced with the now modified Roles as it has extensive authorizations than required.
SAP_ALL is a SAP standard profile, which is used on need basis, to resolve particular issues which may arise during the usage of SAP. It is used by Administrators/Developers only and is applied on a need to use basis, then withdrawn. It contains all SAP system objects and Transactions. SAP_ALL is very critical and only SAP* contains SAP_ALL attached to it in the production system. No other dialog users have SAP_ALL attached to them.
SAP_NEW is used in the Production environment during a version upgrade whereas SAP_ALL shouldn’t be or not allowed be used in Production except where necessary, in a controlled manner with all proper approvals from the customer.
Reblogg from: SapTechies