So, can a TIU Rev I3A be upgraded?
As I stated above, "only the TIU's software may be upgraded; the TIU's hardware cannot be upgraded to a newer model."
The Rev. I3a cannot have its hardware upgraded, although its software can be upgraded to DCS 4.20.
If not does it make any difference?
Yes, the Rev. L TIU is significantly better than any of kits predecessors, in several important ways, as detailed on page 206 of The DCS O Gauge Companion 2nd Edition:
This and a whole lot more is all in "The DCS O Gauge Companion 2nd Edition", now available for purchase as an eBook or a printed book from MTH's web store site! Click on the link below to go to MTH's web page for the book!