Okay done some proper searching (since it's saturday)

here is basically what I need to do

DOWNLOADS
1. Updater.exe - downloaded
2. RGN_Tool - not yet
3. gupdate.gcd - from the link above 11MB (hope is he right one)

STEPS
1. Use the RGN_Tool to open the original 1450 US gupdate.gcd
2. Save the boot.bin
3. Open the PH 1360 gupdate.gcd
4. Save the fw_all.bin and fw1_resources.bin
5. Using RGN_Tools load boot.bin from 1450, and fw_all.bin and fw1_resources.bin from the 1360 PH
6. Check the boot.bin hwid to be 972 and change fw_all hwid to be 972 as well
7. Save as out.rgn (or 097201000220.rgn)
8. Use the updater.exe
*****i. Save all including .system or hidden file in another place
*****ii. Delete gupdate.gcd (within .system folder)
*****iii. Copy the out.rgn to a win XP pc along with updater.exe in the same folder
*****iv. Turn the unit into preboot, I will use the 5 sec batt icon to connect
*****v. Connect to a pc and wait for the detection
*****vi. Select the USB device and when detected, will then click okay
*****vii. Let it update and when finish, ?safely remove hardware?
*****viii. Disconnect cable and let it restart (is hard reset, the hold bottom , required?)

so that is the step. Have i missed anything?

Also, my most important Question, can this be done using 1460 Sing/Mal [Only registered and activated users can see links. ] in replacement to the 1360 PH firmware?