While praparing our system for the S/4 migration, we recognized that there are many empty development classes in our system. To find them all, I wrote a simple report to list all packages without any DDIC objects and other development classes assigned to it:

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DATA: lf_count_tadir TYPE i,
      lf_count_tdevc TYPE i.

DATA: ls_outtab TYPE t_outtab.

SELECT devclass
  FROM tdevc
  INTO TABLE @DATA(lt_devclass)
  WHERE devclass LIKE 'Z%'
    OR   devclass LIKE 'Y%'
  ORDER BY devclass.

LOOP AT lt_devclass ASSIGNING FIELD-SYMBOL(<s_devc>).
  CLEAR: ls_outtab, lf_count_tadir, lf_count_tdevc.

  ls_outtab-devclass = <s_devc>-devclass.

  SELECT SINGLE COUNT( * )
    FROM tadir
    INTO @lf_count_tadir
    WHERE devclass EQ @<s_devc>-devclass
      AND object NE 'DEVC'.

  SELECT SINGLE COUNT( * )
    FROM tdevc
    INTO @lf_count_tdevc
    WHERE parentcl EQ @<s_devc>-devclass.

  ls_outtab-count = lf_count_tadir + lf_count_tdevc.

  CHECK ls_outtab-count EQ 0.

  APPEND ls_outtab
    TO gt_outtab.

ENDLOOP.

With this snippet you can get a list of development classes without any assigned objects/sub development classes. Just pass the generated gt_outtab to the CL_SALV_TABLE to view the data in an ALV Grid.