One concern I would have is the Sqlite database on the Kobo. Remember changes HAVE occurred to this with the upgrades; schema AND data changes.
I would be quite concerned over the stability of downgrading to an earlier firmware release in that the "upgrade" procedure would not have been designed to "downgrade" the database to the corresponding version for the firmware you are installing.
I think the only safe way would be do a factory reset, and then apply the fimrware version you wanted.
Of course you would then be caught, possibly being unable to perform registration (and the population of the users table) due to the fact that Kobo Desktop itself would want to re-upgrade to the 2.x level.
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