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The ECU's aren't a common failure point in these so I would be surprised if it was the issue.
What year/engine is your car?
What are the exact symptoms other than it won't start? Does it have spark? Does it have fuel?
The crank position sensor (if your car is LH2.4) on the back of the engine above the bellhousing is a common failure point, if the ECU gets no signal from this then it doesn't give the coil power to produce a spark. An easy test is to take the king lead off the distributor and put a spark plug in it, rest the plug on the engine block and see if it sparks, if it doesn't then chances are you've got a dead £30 crank sensor (use Bosch or NGK for replacement).
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