@scary, now I am a total n00b as far as this phone is concerned, but from what I have read about rooting the Nexus S, I am _thinking_ that step J _should_ be sufficient and will give the user a warning on the phone's screen about voiding their warranty and such and (maybe) step K _might_ not be needed since the bootloader is now unlocked?
Total speculation at this point, I doubt I will have one of these in my hands until next year because of finances . . . .
Just checking . . . . .