Hi Grupo,
I did more research on this issue. Here is my finding:
The serial numbers are equipments. This is by design.
You cannot restrict the creation of an equipment : once the serial number is created you will find a new equipment.
The flag "Without Equipment" means that the Equipment View is not active. Technically, the value of field EQUI-S_EQUI is blank but the equipment exist. You cannot display the master data but there is an entry in tables EQUI/EQUZ/ILOA...
Best regards,
Nancy