You can't just change computers unless the hardware is the same. In some years, they changed stuff around, like clock speeds and teh way the EEC
coes teh MAF
function, etc. 2001 was a big year. in 2002 they made a whole bunch of other changes.
Flashing to an updated file won't really do much unless you had one of those that had issues from the factory that dealers were told to reflash. If you want to make it perform better, get a chip or have me reflash it.
Now in some cases the hardware does not matter. For example, for the 3.0L 2v Taurus, the 96 and 97 EEC's have different hardware and soem of the tables are different, but are nonetheless interchangeable.
The ONLY benefit would be when you go say from an 03 3.8L V6 Mustang computer to an 04 with the same hardware but the 04 having a 27mhz clock speed instead of 24mhz. This would allow for faster fuel and spark calculations, etc. Of course it would depend on the model of the car and some changes may need to be made on my end to make it work.