Hi, an interesting report. But I can't imagine anyone stating 145 hp and 340 Nm for a 100 hp TDI, because those are more likely the figures for the 115 hp TDI. Auto Bild might have made a mistake there. Usually, the entire control unit isn't replaced, but only the chip. And in the TDI, the code for the immobilizer isn't stored in the chip, but only in the gasoline engine, so nothing needs to be unlocked.
Oops, I just checked the CSW website, and they actually state 145 horsepower for the 100 horsepower TDI engine. Others claim that for the 115 horsepower version. That can't be right. But with this report, they at least have proof to back up their overly exaggerated claims.