Dear HZ,
Spin-orbit coupling is a relativistic correction derived from Dirac theory. But this has nothing to do with the content of the PROCAR file and is even a general topic not specifically related to using VASP.
But this also implies that p, d or f is still good quantum numbers.
I do not understand this statement. p, d or f are just names for specific value of the angular momentum quantum number l. So, p, d and f are not quantum numbers. Maybe it would help if you study the solutions of a hydrogen atom. This is usually discussed well in many quantum mechanics text books. And also spin-orbit coupling is discussed in many text books.
Regarding the applicability of VASP to compounds featuring heavy elements or transition metals: You will find many peer-reviewed publications that use VASP to describe the properties of such compounds. Of course, there are caveats depending on the specific property you are interested in. For instance, open 3d and 4f orbitals can observe strong electronic correlation that is not well captured in density-functional theory and there are varies approaches to deal with this issue, e.g., including an on-site Coulomb interaction (so-called DFT+U), or the use of Hybrid functionals. If you are interested in noncollinear magnetism you may be interested in this high-throughput benchmark calculation, which we published last year
M.-T. Huebsch, T. Nomoto, M.-T. Suzuki, and R. Arita, Phys. Rev. X 11, 011031 (2021).
Did this answer your questions about the PROCAR file? I am happy to answer further questions in a new thread with the appropriate title, but would like to try to stay on topic here. Thank you for understanding.
Best regards,
Marie-Therese