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There is a guide (7MB) available on MetaLink3 that lists all changes to ALL objects. The one I came across is JD Edwards EnterpriseOne Programmer's Guide - Xe to 8.12
You can find them in:
Knowledge > Browse Home > JD Edwards EnterpriseOne > All Products Information > Documentation - Install & Updates > All Products > Implementation Guides & Updates > Browse Results
your customer need to query the OL to extract all standard object that was customized, this is the upgrade impact on standard object.
With this list you need to compare the modified object across PS env to undertsand the real impact of customization.
This can be a good way to evaluate the risk.