Well sadly, that's it. I've run out of ideas - and I tried every trick I could think of.
So for good housekeeping, here are my findings so far. They are facts, but the 'not working' conclusion is purely hypothetical.
Model :- Samsung SH-D163B/BEBE (second sticker on rear says TS-353B which is the Toshiba twin)
Originally Reports as TSST corp DVD-ROM SH-D163B SB02 SCSI CdRom Device
Firmware :- SB02
Purchased from www.play.com
cannot be flashed successfully with Kreon V1.00 Firmware Alternative for SH-D163B.
To clarify, the drive CAN be flashed using DosFlash32, but the Kreon functions will not work in either Schtrom Xtract V4.0 or Xbox Backup Creator 2.8.
Flashing with Kreon V1.00 for SH-D163B will NOT destroy or brick your SB02 drive - it will still function afterwards as a DVD Reader (DVDVideo +-R +-RW etc), but Kreon functionality will not work (no unlock), no detection of Xbox360 original.
Finally, to try and give something back, I can attach the original Samsung binary from the SB02 firmware, as read by DosFlash32, for any curious bit-heads, if needed.
I'm not sure of the attachment policy here though.
If anyone can prove me wrong about SB02, please shout out. I would love to be proved wrong.