I cannot find a description, what changed with the new Firmware 1.07.01 at Osmo+.
I have only read about problems with audio recording after this FW-Update.
Should i update my Osmo+ or is that not recommended?

Hi there, please check the release notes of Osmo+ below, it mainly optimized compatibility with the HB01-522365 battery model (the battery of 980 mAh) for use in low temperature environments. It is recommended to udpate to the latest version.