Wouldn't you want to just purchase a new 1gb SD card from Samsung then as part of the upgrade process? There isn't a 7400 MP40 that won't handle the newer SD card is there?
We have a v4.14k 7400 that is way overdue for an upgrade.
Tech support has told us to always upgrade to v4.30 FIRST, then continue on, because 4.30 contains some conversion utilities and functions that 4.42/4.46/4.51 does not have.
I don't think I've seen that mentioned on the forums.