OK guys, here it is.
Download this http://rapidshare.com/files/246346538/winceimg.rar
Unzip to empty SD card.
Put card in slot. Press "MENU" "MAP" "EJECT" & reset button (left to "EJECT") , Keep them all pressed.
Release reset button, wait for beep, release "EJECT" button and the others.
You should get a blue screen. Now DO NOT press reset button as they ask.
There is combination of buttons to enter service mode. Each time you press the button or control knob(up, down, left, right) small red square appears at the bottom.
Here is sequence: up, up, down, "MENU", left, right. Then you have menu. Choose "0-upgrade wince" by pressing control knob. Next menu, choose (by means of control knob) upgrade from SD card.
Wait & when everything is finished remove card & reset unit.
This is not my invention, I just collected information from this forum. Thanks should go to man: xJ2Mx.
Enjoy unlocked unit