After reading comments relating to the degradation of the SQ following the firmware update, I was almost convinced to forego this update, but as usual, my curiosity got the better of me and I successfully completed the update.
I was pleased to find that most, if not all, of the UI nits had been addressed and at first listen, I was pleased to find that I could hear very little difference in the sound following the update. I did run through a quick audition using most of my IEM's and over-ear phones just to make sure that I wasn't really missing the changes. That said, I can easily hear the difference between the two digital filters and personally prefer the slightly warmer sound of the slow roll-off. The short roll-off for me just seems to take a bit of life out of the musical panorama and seems to make edges a bit sharper, but for warmer phones, this might be a good thing. It for sure will be a matter of personal preference, as there is no "right" choice.
Regardless of how one accomplishes the update, I personally feel that a "Wipe and Factory Reset" is never wasted. It may be possible that this can alleviate some of the changes in SQ reported following firmware updates.
Even if my supposition regarding SQ changes is incorrect, IMO, the W & FR is never wasted, as it will positively remove any leftovers from a previous firmware and often prevent unwanted issues from showing up at first reboot. It will NOT erase the contents of an SD card nor will it erase any custom wallpaper that you have placed in the root directory.
Edited by HiFlight - 5/17/14 at 12:14pm