Earlier quoted context omitted.
I think the majority of modifications are simply adjusting the calibration or lookup tables for things like fuel maps, enabling / disabling things like key left in ignition buzzers and the like, mostly data items rather than code modifications. There may be more adventurous modifications like adding launch control to a performance cars, but that may just be enabling existing code rather than adding new code. My cars…
I think there are still issues with even otherwise "safe" modifications. The road tax for a specific car model is (or should) be set based on emissions. Just like you would be fined if you were pulled over and had left your catalytic converter at home, it could be considered illegal to modify the fuel maps of a car to a higher power one, for example (At least if it hadn't been inspected and its tax adjusted after the…
Still it would be nice if there were inexpensive ways to check emissions for your self while tinkering.
However, I think fuel maps vs. catalyst removal are largely similar, it'll either be picked up on the next inspection or VOSA can do spot checks if they think something is up. I don't think DRM / technical measures for locking the ECU are appropriate much like I wouldn't be happy if the catalyst and exhaust system were installed such that only the manufacturer could replace them.
Perhaps one would only use a performance map when using the car on a race track, it'd be a shame to replace all the electronics just for that.
I'm also not a fan of things like geo-fenced speed limiters, and replacement components that have to be coded to the car by the dealer.