A base system record (like UI Policy, Business Rule, or Script Include) was customized locally and conflicts with incoming upgrade changes to the same record. (high likelihood)
Out-of-box form layouts, list layouts, or views were modified and now conflict with updated versions in the upgrade package. (high likelihood)
Base system ACLs, roles, or security configurations were customized and conflict with security updates in the new release. (medium likelihood)
Core application files or system properties were modified directly instead of being extended or overridden through proper customization methods. (medium likelihood)
Third-party applications or store apps modified base system records that are now being updated by the platform upgrade. (low likelihood)