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Engine Control Units (ECUs) fail for these three broad general reasons.
Insulting your ECU by calling it a "son of a Volvo" is begging for trouble, so you should be always be careful of what you say near them. However, considering that the Bosch ECU's are typically German made, we realize they are usually stoic about such trifling words.
The kinds of insults which will kill an ECU are electrical, and these sorts have been reported:
A number vehicle faults will damage an ECU, either over time or in an instant. What I've noted here is only a bare beginning.
The guts of an ECU is a circuit board populated with digital and analog electrical devices. Some of these are encased in a protective rubbery layer, and others are not.
When you are looking at a car that won't start, or won't run properly, you have to consider the following, and respond accordingly.
Sorting this out is best done if you have a clear idea of what happened in the life of the vehicle just prior to failure. For example, if the muffler shop people tell you your car won't start, or if your kid brother tells you the car won't start even though they jumped it, then you are looking for major damage, including a dead ECU, caused by stupidity. In that case, you must take care to verify that the error didn't damage a relay, or wiring, or create an additional fault which can also lead to ECU damage. Casually swapping parts invites more trouble. Or, if the car was running fine, you shut it off, and it wouldn't restart, that suggests internal degradation of the ECU. And in that case swapping in a new ECU is ok (but first make sure you have the proper system and fuel relays.)
There are diagnostic sequences in Bentley for determining the cause of no-start situations. Its important to follow them because 1) they will identify the faults which are cheaper to fix than an ECU, and 2) they will identify faults which lead to (or will lead to) ECU failure.