I have already made 2 firmware upgrades (1.1.9 and 1.2.6) and no IMU calibration was needed .
If something is working good do not try to fix it.
I have seen some posts here recommending doing all kind of IMU calibrations RC rebinding just for the sake of having new firmware but honestly I do not see the need unless there is an additional problem with the aircraft
DJI does not say (or recommend) you have to make an IMU calibration or RC rebinding so unless it is really need, why to do so?
As for the OP problem I would suggest before going into degaussing and other practices, just resinstall the firmware again and check. Calibrate Compass and If needed, then try the cold IMU following precisely the instructions. If all this fails, then you have a problem and you need to explore other options.
However since all this started after the failed IMU calibration I believe this should be part of the solution.
Good luck and keep us posted
If something is working good do not try to fix it.

I have seen some posts here recommending doing all kind of IMU calibrations RC rebinding just for the sake of having new firmware but honestly I do not see the need unless there is an additional problem with the aircraft
DJI does not say (or recommend) you have to make an IMU calibration or RC rebinding so unless it is really need, why to do so?
As for the OP problem I would suggest before going into degaussing and other practices, just resinstall the firmware again and check. Calibrate Compass and If needed, then try the cold IMU following precisely the instructions. If all this fails, then you have a problem and you need to explore other options.
However since all this started after the failed IMU calibration I believe this should be part of the solution.
Good luck and keep us posted