You can simply use the standard and official master data deletion for this purpose. Just tick in the flag to delete the SID-s:
Please check if ZPROJ_COD is an attribute of Project Dimension in ADSO? If yes then find out for which Projects the ZPROJ_COD is PE - 100% is used and try to exclude those projects and rerun the transfer. If it runs fine you will have to correct the attribute value PE - 100% or delete the value from those projects which are using it and then include the projects again and rerun. Until and unless you remove the Projects reference from ADSO you wont be able to delete the master data.
note that the validation runs and checks for the attribute values also for the dimension used in ADSO and not only for dimension values.