@Siddalingesha_DS yes, that is the link I followed. Specifically I downloaded https://s3.amazonaws.com/deepracer-public/factory-restore/Ubuntu20.04/BIOS-0.0.8/ubuntu-20.04.1-20.11.13_V1-desktop-amd64.iso and https://s3.amazonaws.com/deepracer-public/factory-restore/Ubuntu20.04/BIOS-0.0.8/factory_reset.zip which were linked from the Windows instructions.
This is my USB disk after following the partitioning/formatting instructions and setting up the BOOT and FLASH partitions.