PC Perspective and Legit Reviews recently benchmarked the drives using the 02HA firmware and saw nothing but positive results. The introduction of TRIM support for the 34nm based X25-M series means that the drives will always perform as close to their optimal, clean state as possible under Windows 7 by scheduling the Intel SSD Optimizer (part of the Intel SSD Toolbox) to run daily.
What's more, Intel is releasing this optimization tool for Windows Vista and XP users as well, so they can benefit from TRIM even though it's not natively supported by either operating system. Owners of the second generation 160GB X25-M will also see a 40% performance boost to sequential write speeds (up to 100 MB/s).
The firmware upgrade can be found here and the Intel SSD Toolbox and Optimizer here. Although no data should be erased in the process, it's recommended that users back up their data before upgrading their drives.