In some circumstances, you may want to break hierarchy in your implementation (because you are consolidating to use one single SMP Server, reducing the number of managed client machines, etc)
Breaking the hierarchy is not recommended as a troubleshooting step or during an upgrade on recent ITMS releases.
Performing Post-upgrade Tasks
Implementing Notification Server Hierarchy
Creating and Managing Hierarchical Relationships
The attached document provides some guidance on how to accomplish standard break hierarchy.
How to Break
Hierarchy Breaking Process
After Hierarchy Break
What is Cleaned Up?
What is Not Cleaned Up?