Upgrade fails with CiviCRM_API3_Exception: "API error: Could not delete payment processor type"
This looks to be a problem with an entity_type row of PaymentProcessorType in the civicrm_managed table.

To show the offending row:
select * from civicrm_managed where entity_type='PaymentProcessorType';

Remove the offending row:
delete from civicrm_managed where entity_type='PaymentProcessorType';

Then re-run the upgrade.

After the upgrade was re-run, I had to re-add the offending row for the 'ExtenededReports' extension added reports to show up.  Installing the 'CiviCRM Log Viewer' extension without this line also gave the same error of database record already exists.  In this instance, this is dealing with a record from the extension 'Authorize.net eCheck.Net'.