If you're just changing the engine it's self,nothing, including the ecu needs to be changed. You just take the old engine out and put this one in. Swapping all sensors etc over. Not sure why the talk of immo and chips is being mentioned! If however you want to run an AMK engine in your car and benefit from the EGT, wideband and other associated improvements then you'll need to run the engine, loom and ecu. Then yes you'll need to recode the ecu but again no need for swapping chips.
May be just explain a little clearer what your plans are and therefore we can advise more.
Swapping chips isnt going to work if one ECU is ME7.1 and the other ME7.5, and i'm pretty sure thats the case here!
No you don't 'need' to swap chips, but if he hasn't got vag com he can save time/money and do this. Also keeping his VIN which is a bonus. No need to make me look a fool mate.
Who said anything about making you look a fool? I was just stating that mentioning chip removal wasn't necessary and you never mentioned not having vagcom in your post. For your reference it's the EEPROM 95040 chip you are referring to with 8 legs. No need to remove as fully readable and programmable whilst still on the ecu. The chip is the same through the me7 range so yes in theory it will work by removing and swapping, but then the me7.5 ecu won't work on the me7.1 loom so that would need to be changed as well. And do it continues. Sorry if you took offence.