I don't know have never used one for the flash upgrade, I have the files needed but you also,need the software that does the actual upgrade too, and not sure where you can get that from, I have it installed but not the origonal install file.
if you do find it than you have to do a couple of things
first connect the Toucam to the XP computer with the Toucam drivers and start sharp cap so you get an image on the screen
then start the flash software and connect the camer to it while sharpcap is still running in the background, then select the upgrade flash Bin file, and start the upgrade, it will tell you when it is done.
then go back to sharpcap and the camera will be not working, so close that and unplug the camera, then plug back in and load the SPC900 drivers, then start sharpcap again and you should see that it is connected to a SCP900 camer now.
it is very important to have the camera connect o and running in sharpcap before and during the upgrade, or it won't work properly and you can mess up,the whole process and ruin the camera.
Bill