I upgraded from Windows 8.1 to Windows 10 and also ran into BSOD: "DRIVER: IRQL_NOT_LESS_OR_EQUAL error in epfwwfp.sys".
After the initial upgrade, Windows tries to perform a Windows Update "Cumulative Update for Windows 10 for x64-based Systems (KB3081424)".
It fails to do so if ESET Smart Security 8 Network Protection is enabled and results in a boot loop with the BSOD.
The fix that worked for me:
1. Boot into Safe Mode with Networking
2. Open ESET SS8 and permanently disable "Personal firewall, Network attack protection, Botnet protection"
3. Reboot, Windows may show a message that it is rolling back the failed update.
4. Perform all Windows Updates
5. Reboot
6. Open ESET SS8 and re-enable "Personal firewall, Network attack protection, Botnet protection"
I don't know if I will run into this when future Windows Updates are made available, but this worked for me with KB3081424.