Hey, Khang
Do you have your original firmware backed up?
If yes, than try using it as a recovery firmware (you said that the upgrade utility comes up in recover state so just recover it with your original or any other compatible firmware).
By the way, is there something that caused the format error that you're describing...maybe unplugging it during file transfer, turning main switch off during interface with PC through usb, etc.
Did you try formatting with the disk tool in your mp4 player utilities? Also try the low format option in this utility.
Let me know if you still can't fix it.
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