G'day Baz, can't tell you where the ECU is located but I found these part numbers for the 2.7:
Part Number	 Q-ty	 Part description         	VIN From           	VIN To  
LR019991		1	MODULE, L319 DISCOVERY 3 AND 4, EURO STAGE 4 EMISSIONS, STAGE IV + DPF EMISSIONS	(V) 9A500258
LR020351		1	MODULE, L319 DISCOVERY 3 AND 4, EU2, EURO CONSOLIDATED DIRECTIVE 3	(V) 9A333333
I think it's Siemens - but do your own checking anyway. The catalogue I was looking at goes to MY2012.
Hope it helps.
				
			 
			
		 
			
				
			
			
				Cheers,
Sean
“Only two things are infinite, the universe and human stupidity, and I'm not sure about the former.” - Albert Einstein
			
			
		 
	
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