Well all I can say is WOW! I see that thread caused many posts and the procedure is simple to accomplish, but the prep might not be as easy, but do able. I hope that it won't be necessary once I flash mine to A12 to have any reason to revert. From the looks of those that have migrated to A12 most have had no problems as long as they followed directions to the letter.
Hopefully this thread will let others know of the process if they end up with a "brick" or for some unknown reason need to revert back to A06. Since A06 and A12 are both in the WM5 family, I imagine it is not as challenging as those that had to flash from WM5 back to WM2003 because the Boot loader is different.
I was hoping it would be as easy as reloading the - R129272 - program that Dell has on their site and flashing again, but it appears that going back in that manner won't happen.
They still have that program in their FTP site, however one doesn't know for how long since it might cause problems for some that might try to use it and then fail. Just in case I have downloaded that file.
I imagine that it has the necessary boot loader file already, Windows Mobile 5 OS Image and the corresponding CRC File to be copied to the SD card as is. However, some tinkering has to be done prior to flashing and that is the "tricky part".
There is so much talent and knowledge among the individuals here at Aximsite - really makes you feel quite comfy. :)