Don't bother mate, unless there's something specific you want it for. This isn't the right topic, but as far as I can make out:
Good:
- 4GB DLNA client bug cured
- HD-FOX seems to have less trouble with failed warm starts (used to get upset if I cycled through standby in less than 10 minutes)
Bad:
- Retunes without asking (kills recording schedule, auto-scan rather than manual tune)
- Silly screen prompts for handset mode buttons and innapropriate button presses (if you have the right issue of handset)
The choice for me looks like keeping 1.02.27 on my HD and reverting to 1.02.20 on my HDR. Whether the HDR then gets left behind on CF/CS updates remains to be seen.