The system does not work. It's built to defend companies interests but not consumers. If you buy a phone you should be able to use it with any service provider. If you buy a song online, you should be able to play it in what ever mp3 player can play that file format. So, here you go. The iPhone can be unlocked now for free according to this news published in Engaget, page that tested the system to be sure that it works.
iUnlock, the first free, open source iPhone SIM unlock app, was released to the underground just 74 days after the iPhone's release. Developed by the iPhone Dev Team, it's not (yet) for the faint of heart and it takes a little longer to do its magic than iPhoneSIMfree's method, but it works.