Well, that was an adventure.
The first problem is the img file on this page:
I tried downloading it 5 times and it failed each time. See screen shot below.
Then I noticed it is also available on github where it downloaded perfectly first go.
The checksum for both .zip and .img were good so I continued.
I used etcher to flash the image and verify was good so removed the old SD and inserted the new. Then left it alone for an hour. It appeared to have finished so created a temp account and logged in.
Put the old SD in a USB card reader and plugged into one of the four USB ports. Selected Setup/Backup and the screen below appeared. Clicking ‘Import from USB drive’ refreshes the page but I don’t think anything else happens.
Tried rebooting and logging in with old details but that failed. Also, only the Temp account appears to be listed.
Unfortunately, the helpful screen shot on this page is too small to read.
Tried the above with 2 USB readers and all four USB ports.
Also, confirmed the old SD card can be read OK using PC.
https://guide.openenergymonitor.org/setup/update/#upgrading-to-a-new-emonsd-image
Stumped now so put it all back to how it was and working again.
Ideas?