You will be very lucky to find the 3.2.1 for US tab P. You wen the wrong way about it. You should have changed region to a different one using AiO then flashed a ICS r1a for example that is rootable.
But the damage is done now, I suggest you find members with US tab P and pleed for the file. It is very hard to find

If you do find please share the link, I will then also upload so we have a few copies available
Sorry to be the bearer of bad news
Stifilz
P.S It probably failed due to being flashed from such an old fw
I read your post and I was in same situation (very similar anyway) and I almost took it as gospel so I almost gave up on it. But....I persisted in trying it out.
1. I used a stock AT&T 3.2 to restore it to working order. Everyone said it cannot be rooted, despite some asked even if it is Build 5 (in kernel), which should be rootable if it is under Build 8 (some are Build 10). At first, I couldn't get it to root, (using latest allinone tool), I tried again and it failed. So I almost gave up and was planning on just selling it on eBay instead. But I came back, reading up more, and noticed that indeed Build 5 should be rootable and thus, no need to get 3.2.1 (plus it is not available anyway). So I tried again, and the third time luck, it got root. Now, the allinone tool never showed any errors, the rooting process completed everything just that the root didn't get put in. But I had experience with similar situation on another Android phone in the past, so I knew this is not foolproof and might need more trials. In other words, there is no need to hunt for the unavailable 3.2.1 for the US AT&T model. You are scaring other members here unnecessarily.
2. I then flashed via Flasher tool 3.0, (this time I don't make the same mistake, so I flashed hidden as well), and it worked. So the Flasher tool works from a stock, rooted 3.2, all the way to 4.0.3, and it is working. So your assumption that 3.2 to 4.0 is too far a jump for the Flasher tool, is not correct.
3. You suggested using Region Changer and then Flashing a pre-rooted ICS. Months ago I tried that, but that method failed. Somehow it didn't work and I don't know why. I almost bricked mine but it didn't (whew), so I haven't touched it for months until now. I left it at 3.2.1 and that was for a while.
To recap, condi's Flasher 3.0 works well for the AT&T Tablet P from stock 3.2. (originally I said I had a 3G problem, but I just didn't wait long enough, as fresh factory reset requires a longer time for network scanning, it is not a true problem).
What I suggest to condi is the instruction, w/ the warning about R5+, can be misleading / or confusing as it is not clear enough. That prompted me to skip the hidden flashing, and cost me some extra hours to try to find a solution.
---------- Post added at 06:46 PM ---------- Previous post was at 06:24 PM ----------
"First root using AiO"
should I use this newest version 5.3.7 to root? and should I set the screen timeout to maximum(30min)before rooting
http://forum.xda-developers.com/showthread.php?t=1515720
Correct use latest version.
"Change region using AiO"
I wanna download & install the Chinese version sony reader, should I change to China or Hongkong or Singapore(if there do exist the options)?
Can I change the region repeatedly to install different softwares?
Should not matter, there are only 4 regions for Tablet P in AiO region changer.
"Install rescue backdoor using AiO"
after rooting and region change, then reopen Aio-- choose tweak&mods -- Install rescue backdoor, is this right?
Yes
"Update to ICS R1a, reroot, install back-door"
well, questions here,
how can I update to ICS R1a? still use Aio --- custom rom and flashing --- flash signed zip(auto/ manual) ?
I checked out your thread
http://forum.xda-developers.com/showthread.php?t=1687429
found the only ICS R1a for Tablet P is under UK, then should I change the region to UK before this Update?
Choose the "ICS" for your region NOT R5a. R1a was a typo.... select ICS but not Release5a. Install through recovery see my FAQ. Then re-root using AiO and backdoor again.
"Then you can safely use flasher but make sure you REPLACE the recovery (with flasher)"
http://img254.imageshack.us/img254/1981/flasherv25.png
Just select 1b , right?
but what is the" recovery" and how to replace it?
It will ask during the flasher process.
"ps: my tablet p is sim locked to At&t, NOT activated. Will this affect the rooting?
This will probably mean you CAN NOT root, but it won't hurt to try.
Stifilz
I want to tell everyone that a SIM locked such as AT&T model, does not affect rooting. I have rooted it from stock 3.2.1 and also a restored 3.2 (although the latter took a few more tries), via allinone tool. The reason is very obvious: rooting is a hack in the system / kernel, it has to do w/ the Linux OS inside. SIM (or more accurately, Network Lock), has to do w/ the modem card, or the baseband area, in this particular case, the F5521gw "3G card" inside. One has nothing to do with the other.
From looking at the download list, it is hard to tell which firmware is 3G + WiFi version and which firmware is WiFi only (for the Tablet P), may be all have 3G?