I dont think that the ECU cannot be "reset"
i think The ECU uses EEPROM chips with software built on them, that cannot be erased. My Guess (and i dont know ECU's) Is that its Firmware, and even with the power reset it there is no way to "Reset the ECU" because the code instructions on the chip are permanant. and i dont know if u can re-program it or what.
Please dont point out that i dont know what im talking about

I dont know cars well, i only know the electrical end of things. I went to school for 4 years for electronics. Go on and ask me how to repair a Rear Projection TV...or a PS2...lol
But my opinion is that the ECU cannot be reset at all.