All ABAP components are stored in the database. If you do a system copy from source to target system using R3load export/import or using the database specific backup and restore the components and their SP level will remain the same. The tool is not going to update any of the components during the copy procedure. The only thing that can change when doing the system copy using the SWPM tool is the kernel patch/release level. It depends on what kernel you use to build the target system. Use the SWPM tool that supports the release of the system.
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