I spoke to TEAC Europe in Watford London - they weren't very helpful and just directed me to Etcetera. The man from Etcetera at first denied any knowledge about the $50 upgrade but when I got a tad stroppy he went away and came back and said apparently TASCAM USA will make arrangements to extend their online $50 upgrade to non USA & Canada residents and they will sort it out soon???

SYNTHETIC - is there a kernel of truth in that (if you pardon the pun!)