In my search I have come across different HW versions. HW03 with the Version C firmware upgrade WONT take SDHC cards (over 2GB). HW04 with the upgrade will accept SDHC cards (cards up to 32GB). I take it HW11 will accept SDHC cards with firmware version C as well?
I think its anything above HW04 can be updated to a C version which will take the 32bg memory cards.
Anything below HW04 will update the software, but won't accept anything above 2gb.
My HW04 works fine with my SDHC 8gb car - I don't have a 32gb card to test... but I assume it works!!