1. SAP Help Portal for SAP S/4HANA 1909, "Consolidation and Mass Processing": This official documentation explicitly outlines the key business scenarios for using MDG Consolidation. It lists the following:
Initial Load: "You can use the consolidation capabilities to perform an initial load of master data from various source systems into your SAP Master Data Governance hub." (Supports option B)
Consolidation for Mergers and Acquisitions: "You can use the consolidation capabilities to consolidate master data during mergers and acquisitions." (Supports option D)
Consolidation for Analytics: "You can use the consolidation capabilities to provide consolidated data for analytical purposes." (Supports option E)
2. SAP Learning Hub, Course MDG100 - SAP Master Data Governance on SAP S/4HANA (Version for 1909): Unit 8, "Consolidation and Mass Processing," details the same primary use cases. The course material explains that consolidation is used to achieve a "single version of the truth" for initial loads, M&A scenarios, and to feed consistent data to analytical systems like SAP BW/4HANA.