Helloi
Yes ECM the same, but software inside are different.
Will need a Ktag for exemple for change the software
Will need to change the eeprom files for the key to (in the ecm), car location (US car have an extra calister purg vavle etc ..)
So yes ECU are the same (with other car, need to check ECU compatibility).
On my side I test ECU SLK 320 A/T, ECU S350A/T and ECU ML A/T on my Crossfire M/T
Need to check ECM number compatibilty on this link
https://bed.kmtech.fr/
Take care, compatibity OK, but job to change all software inside are not so easy ...
Nicolas