It's not been long since I had applied SUPEE-7405
and magento says there is another one available. I am not sure if this is the same as before.
Today, we are distributing updates that improve our most recent security release. SUPEE-7405 v1.1, Enterprise Edition 1.14.2.4, and Community Edition 1.9.2.4 add support for PHP 5.3 and address issues with upload file permissions, merging carts, and SOAP APIs experienced with the original release. They DO NOT address any new security issues.
What interest me is what does this mean?
They DO NOT address any new security issues.
I am sure I am not upgrading at this moment, but what's the main reason of this patch?
What files should I look in to? I have got lot of extension.