Seems like the Samsung Odyssey has had issues getting the firmware to update. Here are my troubleshooting notes as I finally got it to update.
#1 (I believe this was what did it) Go to your task bar and close out any GPU software, I have the NVIDIA 1070I so I closed out the NVIDIA Geforce Experience, and the NVIDIA Control Panel. Also had the AORUS control so i closed out of that as well. Any kind of GPU control…. Just closed out anything in your task bar that you can. Then open the Samsung HMD Odyssey+ Setup app and try to do the update.
#2 After trying different USB 3.0 ports you might need to go get a USB Hub that runs on the mains and not power from your motherboard. I have noticed that there is static in the HMD and that went away when I used a Mains Powered USB Hub example
#3 Go to the Device manager, then find the USB list and un-click all the power management control
This is what I did in reverse order and got it working if you try the first one, first and it works please let me know
Gordons Notes 