I'd think that what goes for ABAP on HANA, remains valid for HR. So I would focus on ABAP best-practices. For ECC on HANA, code optimizations are related to how the code is written, as there are no simplifications involved.
A possible interesting part would be the logical databases though, as I believe these work like SELECT..ENDSELECT statements, which HANA dbases aren't a great fan off.
Then related to the function modules, if you want to lock an employee, then you'll have to use a function module to do so. So not sure how you're gonna avoid the corresponding function module (though there might be an alternative?).
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