I have updated my new mpp to above fw via assistant 2. All went fine.
However when i connected my ipad  mini 4 to rc and switched on a/c it says new software found 01.04.0100.
I pressed download. Is this for the controller or again for the mavic?

Could be for the battery. If you have more than one battery this update has a battery update.

Whenever you update the Mavic, you also have to update the RC. On some occasions you will also have to update the batteries.
Update your RC through the Assistant 2 software and then turn everything on. If you are still getting the firmware message then it may be related to the battery. If it is the battery, you can do that over wifi if your phone is currently in a wifi area. The battery update is only small and does not take too long.
You can also do the battery updates by connecting the Mavic via Assistant 2.
You will need to put each battery into the Mavic for the update.