Again, why not just Ctrl+F and replace the base form referenced? Its enable parentage will be retained and then there's one less REFR.
Could it be changed so the new cupboard starts out as part of breezehome and the origional cupboard just removed from the upgrade package? Where would I look for those upgrade packages to alter?
In that case, swap the base form with Ctrl+F and remove its enable parent.
You can see what is enabled by what marker via the blue lines denoting parentage, linking the parent/child(ren).