This involves with how the actual boot works here. Many users think sdcard image has everything there. But this is not correct. Sdcard/USB/NVMe only provides a boot medium for Ubuntu root file system.
But this software upgrade to Jetson Orin Nano super mode has lots of software on the bootloader side too. Which means the QSPI on the module itself has to be updated too.
This thing won’t be updated by using sdcard image.
I personally suggest you must try how to flash Jetson from another x86 host +sdkmanager but not relying on sdcard image.
Lots of posts out there telling they cannot use Orin Nano super mode are all because they mixed up everything (sometimes sdcard image, sometimes etcher, sometimes flash.sh).
For example, I just replied another one here which cannot enable maxN mode earlier. But fixed after correctly flashed with sdkmanager.