B&W has come back to me with this response regarding firmware update and audio quality, hope this helps.
Thank you for your email below.
I can confirm that the latest firmware offers the following improvements:
The lowest volume level has been reduced, so music can be listened to at a much quieter level. The louder volume levels remain unchanged.
There are more volume levels at the quieter end of the volume range, providing finer adjustment for quieter music listening.
Improved audio experience during a call, providing a more natural sound and feeling.
Conference call / VOIP (e.g. Skype) enhancements to in-call connectivity.
Minor bug fixes and user interface improvements.
The only change that effects audio output for music would be with the reduction of the lower volume limit and more volume levels to allow finer adjustment of volume at lower levels.
At Bowers & Wilkins, we are committed constantly to improving the performance of our products. Part of this commitment involves making available to our customers firmware updates for many of our products. Firmware updates are released in order to bring enhanced benefits to the user, including but not limited to:
Improving the product's performance.
Fixing bugs which only become apparent after the product is in the market.
Updating the product so it is compatible with newly released devices.
In order to avail of these benefits, we always encourage our customers to update to the latest version of firmware.
However, in some instances it is possible that some legacy devices may not be fully supported. Even in these cases we do not advocate downgrading to a previous version of firmware, as we believe the improvements we bring to the product with each firmware update outweigh any disadvantages.
For this reason, we do not support downgrading a products firmware to an earlier version.
Kind regards,
David Carter
Technical Support Technician
Bowers & Wilkins