First modification i feel one should do is unsolder the factory EPROM's and install 28 pin DIP sockets. if you cannot accomplish the installation of the DIP sockets than the rest of the hardware modifcations below aren't for you. Please find someone who is capable of installing the sockets for your sake because these ECU's are getting to be far and few between not to mention rather expensive atleast in the USA anyhow.
Here is my ECU with a DIP socket installed on the on the timing/fuel board.

i'll start with info i found on how to convert the hardware in my AAN ECU to an RS2 spec ECU which i have done to mine. The modification of an AAN ECU to make it an RS2 spec ECU is rather simple if you have some basic soldering skills and a few hours on on hand. All you have to do is replace the MAP sensor which the AAN is stock with a 250KPA sensor and install a 300KPA sensor. the OEM bosch sensor is no longer made but i have seen modified ECU's by MTM that that looked like they had recalibrated the 250KPA sensor and made it into a 300KPA sensor. what leads me to believe this is the some of the the original part numbers and pressure rating had been sanded away and they where stamped with new numbers that indicated they where OEM bosch 300KPA sensor. another option is to install a VMAP-D adjustable map sensor which is now sold by 034motorsport.com. lastly i've heard of some guys using a GM 3BAR map sensor mounted outside of the ECU's casing. I'm running a VMAP at the moment but im going to investigate into the GM sensor and try it out, i will post pictures and my results when i get a chance. i think if the GM sensor works out it will be the most cost effective solution to a MAP sensor upgrade. to complete the RS2 conversion you you have to locate component R201 which is a 6.15K ohm resistor in the AAN ECU and it needs to be replaced with a 6.5K ohm resistor. you can use a surface mount or a standard resistor, the standard resistor is a bit harder to solder than the surface mount. once you do them 2 modifications you must run RS2 software in your ECU this includes the boost chip as well. for my ECU i chose the 8A0 907 551 B file and detuned it as best i could to run on my moderately stock AAN engine.
another hardware modification i added was a latch adapter board from http://www.boostbutton.com. this board allows you to run a more common 27C256 chip instead of the obselete 87C257. i run 2 SST27SF512 chip in my ECU and on the boost chip you need to offset the 32K file to 0X8000 with the device offset on your chip burner. the reason for doing this is that the 512 chip is double the size of the 256, the ECU reads the chip backwards in a sense so the file needs to start at the middle of the chip and fill to the end of the chip. also it is best to solder the latch adapter board straight to the boost board as having a DIP socket with the latch adapter and the chip on top causes the fuel/timing board to flex because that combination is too tall.
Here's some pictures of the latch adapter board installed in my ECU.



i have been working on trying to compile Tunerpro XDF files so everyone can tune their M2.3.2 car's freely i am posting them for everyone to explore and share. I hold no responsibility if you bomb your engine using these so use them at your own risk. these XDF's where compiled originally using PRJ's Motronic map finder program. i will post his program in hopes he doesnt get mad at me for sharing it because it is a very useful piece of software. These definition files are far from perfect so please dont criticize me or them, im just trying to help out the community in any way i can. Also i have been working on defintions for the S4/S6 crowd too which i will post, the ECU most commonly found in the S4/S6 cars in the USA atleast are 4A0 907 551 A and 4A0 907 551AA. my definitions are based around the 551AA ECU as its the most common one here. the RS2 defintion is for the 8A0 907 551B, i started a defintion for the 551C file only to realize it is an immobilizer equipped file and it will not work in my AAN powered 84 4000 quattro. If you feel you can add anymore information to these definitions please do and share. i almost forgot about the checksum, if you modify either the timing/fuel chip you have to correct the checksum. i use winOLS to correct the checksum for the timing/fuel chip. for the boost chip i dont know how to correct the checksum on the boost chip but my car seems to run fine even though i have a CEL and a fault for the checksum being incorrect. maybe someone can add the abililty to correct the checksum's to the definition files.
Finally i just want to bring up decompiling the M2.3.2 ECU using ida pro. I know that the M2.3.2 Processor is a basically an INTEL 8051 processor, when using ida pro im not sure which form of the 8051 processor to use but i have been using the C515 style to attempt to learn the ECU and use ida pro. im not sure if im using the right style of processor though. i have been trying to figure out how to do this for some time now. i know there are users on this forum and out there in general who have a full understanding of the ECU but will not elaborate on how to go about decompiling the software and already have a full understanding of the ECU. i have attempted to talk to some of these people but when it came down to it i felt these people where just degrading me and seemed to protect it like its bosch's best kept secret. i personally feel people have a right to know if they want to learn about how their car works so im going to post whatever i learn about M2.3.2.
Have fun with this info and i hope it helps out everyone that is seeking knowledge about this ECU and i hope the people out there that have more knowledge than me will contribute to this thread and not beat around the bush with information. Im not fishing for negativity by posting this, im trying to share my knowledge and hopefully learn more about this ECU in the process.