For all those that still want the 2.40 update, I've uploaded it and made it available for download!
How to install update via a flash drive:
On your flash drive create a folder named PS3, inside PS3 folder make a folder named UPDATE, then copy the PS3UPDAT.PUP into the UPDATE folder. Plug the flash drive into your PS3, go to the SETTINGS column, go all the way to the top to SYSTEM UPDATE, then select UPDATE VIA STORAGE DEVICE. Follow the prompts and bam, you're done!
I've upgraded 4 PS3s with this file and all of them worked flawlessly.
The file is on rapidshare so if you don't have an account, just hit the FREE button when it comes up.