If the same firmware, it means the menu looks the same on both cards? If that is true and they have updated the menu (so it doesnt look so crappy) i will put this on my iTouch1 and see how does it look.
EDIT: So anyone that got a review package, can review it?
EDIT2: I tested the Firmware on my iTouch1 and the menu skin and everything is the same. So the new iTouch2 is the same old slow iTouch just compatible with a DSi.