Wow, Host7 - how frustrating! But there's hope...
This is analogous to the light bulb not working in the lamp.
Which is bad?
Strategies:
A) Try a proven light bulb in the suspect lamp
-or-
B) Try the suspect light bulb in a proven lamp.
From what I'm reading, you've done a lot of testing - all of it reasonable within the confines of what's available to you, but you don't have a proven lamp (a proven PCM-M10 in which to test suspect cards) and despite having a lot of light bulbs (a lot of cards) you don't really have a
proven light bulb (a proven card with which to test your suspect PCM-M10).
Thus, you're actually unable to perform either test A or test B, but probabilities suggest that your lamp is bad (having tried multiple unproven light bulbs).
Option: Given that the problem might be with the hardware you are using to reformat the cards, you could try doing so with an entirely different PC and card reader.
Option: Lend me your suspect cards or lend me your suspect PCM-M10. Either will do, but sending me your cards will tell us more about where the problem lies.
If you PM me, I can give you my mailing address.
When I test your cards...
If I am able to use any of them in my proven PCM-M10, as is, without reformatting them, we'll know the problem is with your PCM-M10.
If I have to reformat your cards to make them work fine in my proven PCM-M10, we'll know the problem lies somewhere in the hardware and software you are using to do the reformatting.
If I am unable to get any of the suspect cards to work in my proven PCM-M10, even after reformatting them in my proven reformatting hardware, we'll know the world is coming to an end.
Mike