I was having issues updating my iPad to 4.3.3 using the option + click restore. I kept getting "this device is not eligible."
Looking online the way to resolve it is to comment out the gs.apple.com redirection. At some point PwnageTool or TinyUmbrella must have added the line (that's why creating the custom ipsw or installing TinyUmbrella requires your admin password...at least on OS X).
Rather than performing the steps to edit your hosts file, which in OS X requires either modifying the permissions or editing it via Terminal using the sudo command, here's an easier method:
Download TinyUmbrella here:
http://thefirmwareumbrella.blogspot.com/Launch TinyUmbrella and uncheck Request SHSH from Cydia. This will have TU request the SHSH file from the official Apple server.

You should now have your iOS device's 4.3.3 SHSH saved locally on your machine.
Create your custom ipsw file with PwnageTool or just use the standard file if you don't need to keep your Baseband.
Put the phone into DFU mode by holding Lock and Home for 10 seconds, then let go of the Lock button and continue to hold Home for another 10 seconds. Video/more notes here:
http://www.iclarified.com/entry/index.php?enid=1034On TU click "Start TSS Server". Now any iOS firmware verification will send the message out, but TU on your local machine will respond with the saved SHSH, resulting in a successful update rather than a device eligibility problem!
Stop the TSS Server and you can exit TU.
Continue to jailbreak/pwn as usual via iTunes.
Notes/Tips:
- Install AptBackup from Cydia before updating. Launch it and Backup your Cydia sources and packages with it.
- (Optional: Install iFile and save the two aptbackup files onto your computer in case the restore doesn't quite work)
- Make two backups of your device by right clicking and selecting Backup.
- Run TinyUmbrella and view the log to see what's going on.
- After restoring your iDevice use AptBackup and attempt a restore. Sometimes this works for me, sometimes it doesn't. It seems to help by manually adding your extra Sources first.
- Apps always seem to pop out of their folders after restoring. Rather than performing all the clean up manually, this is what I do after updating:
- Perform the Restore from Backup to get your data back.
- During the reinstallation of your applications cancel the sync on your iDevice by swiping to unlock.
- Restore using AptBackup or manually add Installous/etc.
- Once your jailbreak apps are all done go back to iTunes.
- Right click on your iDevice and select "Restore from Backup" again. Make sure you select the correct backup with the latest date and time!
- Choose the backup you made at the beginning and it'll restore you back to exactly what you had before. Folders and all.
- iPhone stuck in DFU or recovery mode? Use TU to restart your iPhone into normal mode by clicking the "Fix Recovery" button.
- iPhone always showing 1 signal bar or -115? It's because your Baseband is different from the iOS version. It's just a cosmetic thing, but installing ultrasn0w will resolve this.
Let me know if you have any issues!
I successfully updated my iPhone 4, iPad 1 using these methods. w00t, even AptBackup worked fully and it looks like it restored ALL my jb apps. :D