Sadly I don't think there is much we can do other than RMA. Maybe if the drive was still seen by the BIOS it would be recoverable, but since not, no actions can really happen.
I installed my OS on another drive and moved on. This isn't the first problem with Intel's firmware updates on these drives.
I'm sorry for the trouble you are experiencing.
Not all issues posted to this community receive the prompt peer support that you might need. In lieu of waiting for assistance, I would like to suggest you contact Intel Customer Support for the troubleshooting and/or warranty support required.
Thank you Jim.
I've proceeded with the RMA after talking with support.
I believe the root cause to be it being a drive i used for Win 7 OS. Trying to flash via windows wasn't the best idea.
If you plan to flash the firmware on this drive and are using windows 7 actively on it, i'd go the downloadable CD route.
Booting to a CD should free any type of locks on data sectors and enable the drive to be flashed successfully.
Normally this is my standard route for all flashes (through boot, not OS)