I have sucessfully cross flashed SD-M1002 after checking many different version of the VUP flashing program. The key seems to be the use of the 99L version of the Toshiba VUP flashing program. The vup99l.exe allows cross flashing and works for many other burner than SD-M1002 (information may also apply to vup100i.exe, I have not tested it).
I have cross flashed Compaq SD-M1002, firmware 2757, to Toshiba SD-M1002, firmware 1447. I also have also cross flashed Toshiba SD-M1002, firmware 1447, to Toshiba SD-M1002, firmware 3426 (firmwares 3426 and 1447 are apparently of a different series).
I have stayed with firmware 3426 (Firmware 3426 is newer than 1447 as confirmed by a Toshiba representative). Date in firmware of firmware 3426 is incorrect.