My gut feeling is it updates the firmware within COMAND.
Occasionally COMAND has some glitches (system becomes unresponsive playing MP3s once in a blue moon) but not knowing exactly the scope of what COMAND controls, and say doesn't just accept input from devices and is really 'the messenger', I'm not sure it will change anything.
I am in IT so there is an element of 'if it aint broke' and mine isn't.
But, if it is a more stable release, I might do it.
I am interested to know what the changes are, or in other words, if it is worth doing - if it only changes a couple of symbols in the SAT NAV system, it's not worth it (for me).