I noticed Windows 10 was adding a "system volume" folder to the sd card when a format/recreate was done. For some reason this prevented a IPO 9.1 upgrade to upgrade the control unit. Once I stopped Windows 10 from doing that I was able to upgrade via format/recreate. I do not know if this fix works for other releases of IPO but I suspect it would. Here is how I resolved the issue...
Type gpedit.msc in the search box in the Windows 10 taskbar.
Go to Computer Configuration, Administrative Template, All Settings.
Scroll down until you see "Do not allow locations on removable drives to be added to libraries."
Double click then check "Enabled"
Click "Apply" and then "OK"
Close the Policy Manager and reboot the computer.