Riding a tuned or deristricted EMTB is not a trivial offence and can have serious legal consequences. Also, many manufacturers can detect the use of a tuning device or deristricting method and may decline a repair under warranty if it was modified from the intended original specification. Deristricting EMTB's can also add increased loads for motors and batteries. Riding above the local law limit may reclassify the bike as a low-powered bike, requiring insurance, registration and a number plate.
Be aware of your local country laws. Many laws prohibit use of modified EMTB's. It is your responsibility to check local laws. Ignoring it, has potential implications to trail access, and risk of prosecution in the event of an accident.
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Here is the link to the version history:
ファームウェア更新情報 詳細｜E-TUBE PROJECT｜シマノ
As far as what you will lose on firmware 4.3.2 vs 4.7.1, I believe you may lose compatibility with newer STEPS components that were released after 4.3.2 was released (Dec 21, 2017). In addition, you will lose any bug fixes and updates made which you will find briefly described in the version history.
I found that when I tried downgrading to 4.3.2 on a bike with a e8035 battery and EW-SW100 external power button that I could not turn the bike on with the external power button. I assumed this was because the e8035 battery and EW-SW100 external power button were released after 4.3.2 and thus were not supported by that version of the firmware, but I do not know that for sure to be true.
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