Conformal coating? That used to be the norm way back in the day for all kinds of electronics. Kind of a dick move, now, unless there is an environmental reason.
Parts pairing is also a/the reason you can't just swap in the junkyard unit even though it came from a car with the same engine. We tried it - did not work.
Potting within a brick of epoxy is the real dick move, but also not impossible to repair either.
Though I think there should be a process to get the parts paired after verifying the car isn't stolen. I'm not sure what that would be though.