Updating firmware on a Tascam DP-32SD or DP-24SD

It seems that TASCAM manual writers are morons.   the update procedure they documented is completely wrong. and filled with dumb omissions or steps.

step 1  format a SD card in your tascam
step 2 unzip the firmware files
step 3 copy the contents of the zip file to the "utility" folder on the sd card
step 4 insert into tascam while off.
step 5 press and hold the mute and undo/redo buttons
step 6 power on unit while holding the buttons.
step 7 dont release the buttons until you see the update prompt.

you do not need to hook up USB.   Basically ignore their steps in the manual.