When I tried to upgrade on 05/29/09, I received a message stating that the item is no longer available in the iTunes store. I received notification in my iTunes Plus cue on or around 05/27/09. Apparently, on 05/23/09, for many who had purchased 'The Complete U2' like I did, the collection became available for upgrade to iTunes Plus. When iTunes went DRM-Free/256kbps 'The Complete U2' was not immediately available.
I purchased 'The Complete U2' in early 2005.