Originally Posted by okantomi
Do not relock! After your Xoom boots back up and goes into the setup screens skip setup and enable usb debugging. You may then allow just the OTA updates to take you to HC 3.2
Proceed to Step 4.1, above.
I believe this may be incorrect. I restored to stock and then accepted the OTA to 3.2 but still found the files in question under /system. I didn't want to risk anything so I simply restored back to stock and proceeded on without issue. I really don't think any of the ota updates are needed if you have the microsd adapter to load your roms/zips onto the sdcard via your pc before you begin the process. Clockword Recovery will see the sdcard regardless of whether or not Honeycomb will.
Either way, thanks for the guide. Especially including that quoted bit about those ota updates. I followed through your guide until I got clockword recovery flashed and from there I just did a nandroid and flashed over SteadyHawkin's CM9 rom with no issues at all. Thanks for putting this together and helping me free my device