After reading all of this things about the tethering, i'm still confused. It seems to me that AT&T branded L1020 has purposely messed up tethering by AT&T. I have Nexus 4 too with the same APN as my Lumia 1020 and the tethering on my Nexus 4 works without any problem (the Nexus 4 is bone stock, nothing modded) on any supported network. I'm not sure how ATT knows that tethering is being turned ON if it is not a function of the software/firmware that pops that error message (on Android there is a small daemon that runs in background and first thing people remove after they root)? The towers can't tell the phone "Oh, you have not payed for tethering plan, so next time better luck buddy" (or at least not yet). It has to be the firmware that is blocking the tethering, so if this is true it could explain why we are seeing this erratic behavior of the ATT L1020 tethering when different sim card is used (assuming sim unlocked). It seems to that AT&T is to blame for messing up (blocking) the tethering, since tethering should work with a different sim card. But it could be a bug on Nokia/Microsoft side.