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It sounds like you are doing all the right things, but, it is not guaranteed to work. And is definitely not supported by Kobo. There is at least one entry in the database that is generated based on the device. Because of this, moving the database from one device to another, might not work. Some people have done this with no problems, for others it doesn't work. And something was changed in the last firmware version or two that made it less likely to work.
What might work is to setup the new device and then extract the data in the users table out of the database. Then replace the database with the backup and replace the entries in the users table with the extracted data. I haven't had the need try this, so don't know if it will work or not.
Whether you have patched the firmware or not won't affect this. I don't remember any patches that affect the login process.
As to there not being a automatic method to restore the backup that the Kobo Utilities plugin produces, that's because it is really just a file copy to replace the database on the device with the backup. But, it isn't intended for a circumstance like this. It is intended to be used to replace a corrupt database on the device it came from. The closer the match of the backup database with what is on the device, the more likely it is that it will work.
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