If I understood the OP correctly:
1) the card was updated to 1.4.2 and worked
2) your son started the update again and switched the DS off before it completed
Is that correct?
In that case the old firmware was (partially) erased or the new firmware is partially installed. Either way, the card will not function anymore. To bring it back to life the update has to be applied again and completed. Since your R4i isn't working anymore you need to borrow another one. The trick is, start the update on an other R4, then when it is about to perform the actual update, swap the R4 for your own not functioning R4i. That way the firmware is installed and complete again, after that the R4i should be working again.
Do not forget to remove the update nds from the SD card once it is finished to prevent this from happening again...