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I flashed Windows Phone 7 earlier and decided to go back to NAND Android but like others thought my SD Card was ruined. But it is not I figured out how to see the SD Card and Reformat it.... I will gladly post step by step TUT if this hasnt been figured out yet or if there's enough interest. Atleast this is what worked for me. This you will lose WP7 using this guide but your SD Card will be usable once again and you'll be back to the start line. This will only work if your SD Card is atleast visible to your PC.

KEEP PHONE PLUGGED INTO YOUR PC THROUGHOUT THIS WHOLE PROCESS.

1. Reboot Phone and HOLD VOLUME DOWN KEY to enter BootLoader Screen (multicolor screen).

2. Download and flash MAGLDR 1.12. Reboot Phone. http://www.megaupload.com/?d=7S80S74D

3. When phone is rebooting HOLD POWER BUTTON to enter MAGLDR Screen.

4. Go to OPTION 4. USB MassStg in MAGLDR.

5. Now Download SD Formatter 3.0 Beta from here http://www.megaupload.com/?d=K8502IMN and install it.
*If your PC is not recognizing your SD Card go back to MAGLDR Main Menu by pressing the Power Button once and go to OPTION 10. RESET with phone still plugged in, and hold Power Button down while rebooting to get back to MAGLDR screen and select option 4. USB MassStg again. It should recognize it.

6. Open SD Formatter 3 and make sure your SD Card is being shown in the Drive Dropdown Box.

7. You can enter whatever Volume Label you like. Then click the OPTION BOX.

8. Select Format Type - Full Erase, and select Format Size Adjustment - On.

9. Then click Format and your SD Card should be reformatted and ready for use again.

It worked for me and I hope it works for others.
PLEASE HIT THE THANK YOU BUTTON IF THIS HELPS YOU OUT