MT: upgrade from pre-3.3 Community to 3.4 Community with at least one tenant fails

Upgrade from pre-3.3 Community (3.0.0.stable Labs, 3.2.0.r2) to 3.3/3.4 Community (3.3.0.g, 3.4.0.a) or 3.4 Enterprise (3.4.0.beta1) with at least one tenant fails due to patch 'patch.transfer.targetrulefolder' failure:

3.0.0.stable.1526 -> 3.4.0.a.3158 (MT enabled, tenant created and enabled):
------------------------------------------------------------------------------------------------------------------------------------------------------------------
17:56:12,359 INFO [org.alfresco.repo.admin.patch.PatchExecuter] Applying patch 'patch.transfer.targetrulefolder' (Creates the transfer target rule folder for the default transfer group.).
17:56:12,484 ERROR [org.alfresco.repo.admin.patch.PatchExecuter] 08170007 org.alfresco.error.AlfrescoRuntimeException: 08170006 Bootstrap failed
. . .
Caused by: org.alfresco.service.cmr.view.ImporterException: Path /app:company_home/app:dictionary/app:transfers/app:transfer_groups/cm:default within node workspace://SpacesStore/c245c075-2451-45e3-967c-e16b936b3509 does not exist - the path must resolve to a valid location
. . .
17:56:13,812 ERROR [org.alfresco.repo.admin.patch.PatchExecuter]
=== Failed to apply patch ===
ID: patch.transfer.targetrulefolder
RESULT:
08170007 org.alfresco.error.AlfrescoRuntimeException: 08170006 Bootstrap failed
. . .
17:56:14,031 ERROR [org.springframework.web.context.ContextLoader] Context initialization failed
org.alfresco.error.AlfrescoRuntimeException: 08170008 Not all patches could be applied
------------------------------------------------------------------------------------------------------------------------------------------------------------------

(please find full upgrade logs in attached archive)

Tested all the upgrade paths

• with disabled MT;
• with enabled MT and without tenants;
• with enabled MT and disable tenants;
• with enabled MT and enabled tenants
  (please find full results table attached).

The same issue appears during upgrades both with disabled and enabled tenants.
In the case of enabled MT, but without tenants created, upgrade completes successfully but further creation of tenant (after upgrade) fails:

org.alfresco.repo.node.integrity.IntegrityException: 08200001 Found 2 integrity violations:
The association source is missing the aspect required for this association:
Source Node: workspace://SpacesStore/c074eb05-5c57-11dc-ad6c-5136d620963c
Association: Association[ class=ClassDef[name=

{http://www.alfresco.org/model/action/1.0}

actions], name=

{http://www.alfresco.org/model/action/1.0}

actionFolder, target class=

{http://www.alfresco.org/model/content/1.0}

systemfolder, source role=null, target role=null]
Required Source Aspect:

{http://www.alfresco.org/model/action/1.0}

actions
Actual Source Aspects: [

{http://www.alfresco.org/model/content/1.0}

auditable,

{http://www.alfresco.org/model/system/1.0}

referenceable]
The association source is missing the aspect required for this association:
Source Node: workspace://SpacesStore/1e18a751-607e-11dc-af48-8b100325f217
Association: Association[ class=ClassDef[name=

{http://www.alfresco.org/model/action/1.0}

actions], name=

{http://www.alfresco.org/model/action/1.0}

actionFolder, target class=

{http://www.alfresco.org/model/content/1.0}

systemfolder, source role=null, target role=null]
Required Source Aspect:

{http://www.alfresco.org/model/action/1.0}

actions
Actual Source Aspects: [

{http://www.alfresco.org/model/content/1.0}

auditable,

{http://www.alfresco.org/model/system/1.0}

referenceable]

Submitted during ALF-2472 validation.