I looked at the Microsoft games site and could only find the old FS2002
rebate information. Has there been any upgrade rebate for 2004 announced?

As always be extra careful when responding to any rebate. Follow the
instructions to the letter, and make copies of everything. The MS
rebate scam is in cahoots with their packaging people. When I opened
FS2002, the tape peeled off a part of a label. I figured the UPC and
name are still there. That should be fine. No. They stole $20 from me
because their tape ripped some other unlabeled barcode.