as of July 2014, the ABAP Kernel 741 has been declared downward compatible to kernel 740.
This change has already been reflected in the document wich
the kernel team and program/product management of SAP NetWeaver 7.4 have put together to provide
release and roadmap information around the kernel versions and their relationship to SAP NetWeaver support packages
including important notes on downward compatibility and release dates.
Carl Philipp Staszkiewicz