Yup, wala nga.

It extends the P900's functions more than anything else.

With P900s going for around 20-25k & P910i's at 37k, upgrading the firmware in that manner is like getting a bargain P910i.

I compared a P900 a P910i side by side.
Speed is about the same.
Screen is still 65k colors unless in full screen mode(according to SE white paper).
I haven't compared the screen resolution in that manner since I only found out about the full screen 265k mode after I had returned the P910i.
When I did the comparison(non full screen mode) there didn't seem to be any difference in the color resolution.

I've heard that you can retrofit a P910i Qwerty pad onto the P900, haven't seen one yet though.
I think doing so wouldn't be practical as the qwerty keypad adds another few thousand & if that's the case might as well go for a real deal P910i.

For me I think the firmware upgrade is good enough.