After the merge we did a quick test of the upgrade via drush and hit a number of problems with the fk constraints and then hit a definite error / bug in line line 98:
– Rename table civicrm_contribution_type to civicrm_financial_account
RENAME TABLE `civicrm_contribution_type` TO `civicrm_financial_account`;
Pretty sure this should have been rename to financial_item - and the line above fails since financial_account already exists
Please exercise the upgrade code and make fixes as needed.