I believe the main issue was that the unit didnt recognize the card as being present.
Fair enough then. Perhaps formatting it again on a PC card reader might've been one way to get the card to be seen and then format it again in the M10 itself? Anyway, sounds like it was more of a glitch than a drama, thankfully.
All SD cards come formatted now... but, how can I get the folder structure on there with out a format, as I dont know the structure to create it manually...
They generally do come formatted though not with the folder structure Sony's gear requires. You can take a look at a card from another recorder and recreate it on your PC with a card reader though it would be so much easier to just perform the format on the M10 if it likes your card to begin with.