It does not get any simpler than this, if you can not handle this then I would suggest finding someone in your area that can handle this. This is really easy, follow each step in order. Print this out after you have downloaded the information. Then put the required files on the SD card and go to your unit, there should be only 4 files on the SD card: My Flash disk, WinCEIMG.bin, WinCEIMG.cks, and test mode.
Go to unit, turn unit on, immediately press reset, eject, menu, and map buttons at the same time. After abotu 30 seconds you may hear a pop from your speakers, release the reset button and wait, you should have a blue screen come up, insert the SD Card, select WinCE update, WinCE update from SD card, this will take a few minutes. When this completes it will tell you to reset the unit, press the reset button. Should boot directly into a windows screen, their will be a list of icons from the top of the screen to the bottom of the screen on your left. With the stylis that was provided when you purchased the unit double click on the top icon, then double click on the storage card, the highlight "My Flash Disk", click on edit, and then select copy, then you need to go back to the first screen where you selected to go into the SD Card and go into the flash disk on the unit, select edit and paste. Wait about 30 minutes and your done. It is really that easy.
Step 1: Download 3.0 from the torrent. http://itchybot.com/x910bt.zip.torrent
Step 2: Download the install files.http://itchybot.com/3.0%20Install%20Files.zip
Step 3: Copy the 2 WinCEIMG files to an empty SD card.
Step 4: Turn unit on. When the pioneer logo comes up, press and hold the menu, map, eject and the reset button at the same time. When you hear a pop sound from your speakers, let go of the eject button but continue to hold menu and map buttons. This will bring you to a blue screen where you will have to enter the service combination. Press the volume knob in this sequence and you will see * signs for each push: Up, Up, Down, Menu, Left, Right.
Step 4: Put in your SD card with the WinCEIMG files.
Step 5: Select Update CE
Step 6: Select Update SD Format
Step 7: Wait till it says restart in the bottom center.
Step 8: Remove your SD from the AVIC, put it in your computer.
Step 9: Delete all of the files off the SD card and put the test mode folder, DATA file, and the flash dump from torrent on.
Step 10: Insert the SD card into the AVIC and hit the reset button.
Step 11: Once test mode boots, open explorer and copy the contents of the flash dump to the "My Flash Disk" Drive.
(Should take about 20min even though at first it says like 140min)
Step 12: Copy the Data file from the SD card and replace the one in "My Flash Disk\APL2\iGo" (Soft Bypass)
Step 13: Press and hold restart and eject for 5 seconds.
Step 14: Enjoy your new 3.0